Louisiana's statewide sales tax is 4.45 percent, but your actual rate depends on parish and local taxes added on top

Louisiana has a base state sales tax of 4.45 percent. However, every parish (Louisiana's term for county) adds its own tax, and many cities add a third layer. Your total rate ranges from about 5.53 percent in some areas to 11.45 percent in others, depending on where you make the purchase. The rate you pay is determined by the location of the seller, not where you live.

The state portion funds general operations. Parish and local portions fund schools, infrastructure, and other services specific to that area. When you buy something, the retailer collects all three rates and sends them to the appropriate tax authorities.

Key Takeaways

  • Louisiana's state sales tax is 4.45 percent, but your total rate includes parish and local taxes that vary by location.
  • The lowest combined rates are around 5.53 percent; the highest reach 11.45 percent depending on the parish and city.
  • Groceries, prescription medications, and certain medical equipment are exempt from sales tax in Louisiana.
  • You pay the tax rate where the seller is located, not where you live or where you're from.

How parish and local taxes stack on top of the state rate

After the 4.45 percent state tax, your parish adds between 1.08 and 7 percent depending on which one you're in. Then your city may add another 1 to 4 percent. Orleans Parish (New Orleans) has a state rate of 4.45 percent plus a parish rate of 4.5 percent plus city rates that vary by neighborhood, totaling around 8.45 to 8.95 percent. Jefferson Parish totals around 8.95 percent. Rural parishes like Morehouse have combined rates closer to 5.53 percent.

The parish rate is set by the parish government and doesn't change based on what you're buying or who you are. The city rate is set by the city council and applies only within city limits. If you shop just outside a city boundary, you pay the lower parish-only rate.

What is and isn't taxed in Louisiana

Groceries are not taxed in Louisiana. This includes food you prepare at home: bread, milk, vegetables, meat, canned goods, and frozen meals. It does not include prepared food, restaurant meals, or food eaten on premises.

Prescription medications are not taxed. Over-the-counter medications like aspirin, cold medicine, and vitamins are taxed. Medical equipment like wheelchairs, walkers, and diabetic supplies are not taxed if prescribed by a doctor.

Clothing is taxed at the full rate. Utilities (electricity, water, gas) are taxed. Gasoline is taxed. Services like haircuts, repairs, and labor are generally taxed. Digital goods and streaming services are taxed.

Finding the exact rate for your parish or city

The Louisiana Department of Revenue maintains a parish-by-parish breakdown of all rates. You can search by parish name or zip code on their website to find your combined rate. Many retailers also display the rate at checkout or on their website.

If you're buying from an online retailer, the rate charged depends on where that retailer has a physical location or warehouse in Louisiana. If they have no presence in the state, they may not charge Louisiana tax at all, though this is changing as federal law evolves.

Sales tax on specific purchases

Cars and vehicles are subject to sales tax, but the rate is often applied differently than regular purchases — check with your local tax assessor's office or the DMV when registering. Boats and aircraft follow similar rules.

Alcohol is taxed at the regular sales tax rate, plus excise taxes that vary by type (beer, wine, spirits). Tobacco products are taxed at the regular rate plus a state excise tax. Gambling winnings are not subject to sales tax, but the purchase of lottery tickets or casino chips is.

Rental property and long-term leases are generally not subject to sales tax. Short-term rentals (like hotel rooms or vacation rentals) are subject to sales tax plus a separate occupancy tax that varies by parish.

How to read a receipt and verify the tax charged

Your receipt should show the subtotal before tax, the tax amount, and the final total. The tax line should show the rate applied (for example, "Tax 8.95%"). If you're in a city, the receipt may break down state, parish, and local portions separately, though many retailers show only the total.

To verify the rate is correct, check the retailer's address against the Louisiana Department of Revenue's rate table for that parish and city. If the rate seems wrong, ask the retailer to confirm their location. Mistakes happen, but they're usually corrected when pointed out.

Frequently Asked Questions

Do I pay Louisiana sales tax if I buy something online and have it shipped to me?

It depends on whether the online retailer has a physical presence in Louisiana (a warehouse, store, or office). If they do, they must charge Louisiana sales tax. If they don't, they may not charge it, though some large retailers charge it anyway. The rate charged is based on your delivery address, not where you live.

Are there any groups that don't have to pay sales tax?

Nonprofits and government agencies can sometimes avoid sales tax on certain purchases if they have a resale certificate or tax-exempt status. Individuals do not receive a blanket exemption. Some specific items like medical equipment for disabled people are exempt, but the exemption applies to the item itself, not to the person buying it.

What's the difference between sales tax and use tax?

Sales tax is charged when you buy something in Louisiana. Use tax is charged on items you buy outside Louisiana and bring into the state for personal use, at the same rate as sales tax would have been. Most people don't pay use tax because it's rarely enforced for individuals, but it technically applies.

Can I get a refund of sales tax I already paid?

No, sales tax is final once the purchase is complete. If you return an item and get a refund, the sales tax is refunded as part of that refund. If you paid sales tax on something that should have been exempt (like a prescription), you can contact the retailer to request a refund, but the burden is on you to prove the exemption.