You can register online or by mail using Form R-16019. When registering, have information about your business ready, such as the business name, address, products sold, and estimated sales. After registering, file regular sales tax returns with the parish to remit collected taxes. Contact the Parish Sales and Use Tax Office for questions on extensions.
The change to 6.5% sales tax and addition of Column O is effective October 1, 2013 in Livingston parish. This combines the existing 4.5% sales tax with an additional 2% tax.
Halstead Bead Inc. filed a lawsuit in November 2021 stating Louisiana’s parish-by-parish sales tax system is an unconstitutional burden on interstate commerce. The suit came after voters rejected an amendment to replace the parish system with a single state system.
Louisiana sales tax details:
- State sales tax rate: 4.45%
- Total tax rates range from 4.45% to 11.45% depending on local municipalities
- New Orleans total sales tax rate: 9.45%
Sales tax applies to tangible goods like furniture, appliances, and vehicles. Groceries, prescriptions, and gasoline are exempt. To register, provide business information through GeauxBiz. Pay any required fees. File returns monthly by the 20th of the following month, or next business day if on a weekend or holiday. Keep customer exemption certificates on file for at least 3 years.
Halstead Bead Inc. filed a lawsuit in November 2021.
Sales tax threshold is $100,000 in sales or 200 transactions. Register for a Direct Marketer Permit. No fee to apply.
LLC profits are taxed at owner level. Owners pay income and self-employment tax. Sales tax is remitted separately.