Louisiana sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 5% |
| Local rates | Average 5.13%, highest 7.00% |
| Average combined rate | 10.13% |
| Groceries | No state tax; local may applyFood for home consumption is exempt from state sales tax. Local sales taxes may still apply, depending on the parish and city. |
| Prescription drugs | Exempt from state taxPrescription drugs are exempt from state sales tax. Since June 2025 they are also exempt from local tax for Medicaid and CHIP enrollees. |
| Clothing | TaxedClothing is taxed at the full combined rate. Louisiana no longer holds a back-to-school sales tax holiday. |
Local averages are population-weighted figures from the Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026). They are a guide, not the rate at any one address. For the exact rate where you buy, use the Louisiana Sales and Use Tax Commission for Remote Sellers: local rate lookup.
Worked examples
A $500 TV at the average combined rate (10.13%)
| Rate | 5% state + 5.13% local = 10.13% |
|---|---|
| Price before tax | $500.00 |
| Sales tax | $50.65 |
| Total | $550.65 |
Working: $500.00 × 10.13% = $50.65. More than half of the tax goes to local governments. In a parish with a lower local rate, the same TV costs less in tax.
Working back from a $110.13 total
| Rate | 5% state + 5.13% local = 10.13% |
|---|---|
| Price before tax | $100.00 |
| Sales tax | $10.13 |
| Total | $110.13 |
Working back: $110.13 ÷ 1.1013 = $100.00, so the tax was $10.13. At the average combined rate, dividing by 1.1013 gives a $100 price. Use your parish rate for an exact answer.
The 2025 tax reform
A 2024 special session rewrote Louisiana's tax system. From 1 January 2025 the state sales tax rate rose from 4.45% to 5%, a rate scheduled to last until the end of 2029. The same reform made digital products, such as downloaded music, e-books and streaming, taxable, along with access to prewritten software and some information services. Telecommunications, cable and satellite services carry an additional 5% state tax. Most shoppers notice the change as a slightly higher rate on every receipt.
Parish collectors and local rates
Louisiana is unusual because local sales taxes are administered by local collectors in each parish, not by the state Department of Revenue. Parishes, municipalities, school boards and special districts each levy taxes, which is why local rates average 5.13% and reach 7%, giving combined rates above 12% in a few places. Remote sellers report local tax through the Louisiana Sales and Use Tax Commission for Remote Sellers, whose lookup lists rates by jurisdiction. Local governments do not always follow state exemptions, so groceries can still carry local tax.
Louisiana vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| Louisiana | 5% | 10.13% | No state tax; local may apply |
| Texas | 6.25% | 8.20% | Exempt |
| Arkansas | 6.5% | 9.48% | No state tax since 2026; local |
| Mississippi | 7% | 7.06% | 5% (since July 2025) |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.