NOTICE
Important Changes to Local Sales and Use Tax
Please be advised that due to the recent 2024 Third Extraordinary Session of the Louisiana Legislature, important changes are forthcoming that may affect your business activities and will affect the way you file your future tax reports beginning with your January 2025 filings which will be due February 1, 2025.
RETURN 1-1-25 - The Sales tax office only accepts its updated returns which reflect the changes in the law effective 1/1/25. RETURNS FILED USING A PRE-2025 FORM WILL NOT BE CONSIDERED PROPERLY FILED AND MAY SUBJECT THE FILER TO PENALTIES AND INTEREST
NOTIFICATION - SPECIAL EVENTS effective January 1, 2025.pdf - to all nonprofits which includes domestic, civic, educational, historical, charitable, fraternal, or religious organizations, museums, little theaters, and cultural districts
NOTIFICATION - PRESCRIPTION GLASSES AND CONTACT LENSES, Effective 01-01-2025.pdf
NOTIFICATION - TRANSPORATION CHARGES, Effective 01-01-2025.pdf
NOTIFICATION - AGRICULTURAL EXEMPTIONS, Effective 01-01-2025.pdf
Effective January 1, 2025, the following legislative bills passed during the Third Extraordinary Legislative Session and signed by Governor Landry on December 4, 2024, will go into effect:
- ACT No. 11, House Bill 10, which provides for the rate of the state sales and use tax and for exemptions, exclusions, credits, and rebates claimed against sales and use taxes; and provides for a flat rate of income tax for individuals, estates, and trusts, increases the standard deduction, and modifies or repeals certain income tax deductions and credits. Which will impact the sales and use tax return for every parish.
All parishes will be required to capture the sales amounts for prescription drugs and manufacturing machinery and equipment on their return per new language in R.S. 47:305 (G)
“Before January 1, 2025, the single or central sales tax collector for each parish shall modify returns for reporting and remitting local sales and use tax to include the following:
(a) A separate line item for the sales of prescriptions drugs.
(b) A separate line item for the sales of manufacturing, machinery, and equipment.”
- Vendor’s compensation authorization at the local level has been repealed through the repeal of the following statutes:
- 47:337.18(A)(3)
- 47:337.2(B)(3)(e)
- 47:337.23(C)(1)(a)(ii)
- 47:340(G)(6)(d)
- R.S. 47:301 was amended to remove the exclusion language from most sections to leave only definitions in the statute. Some exclusions were repealed entirely, some were moved to new statutes in their current form and some were moved and the language was amended.
- ACT No. 10, House Bill 8, which levies sales and use taxes on certain digital products and services.
Louisiana Legislature Website: https://www.legis.la.gov/Legis/Home.aspx
Louisiana Department of Revenue FAQ for tax reform:
https://revenue.louisiana.gov/tax-education-and-faqs/faqs
Scroll down until you see "Sales Tax Reform," then check the box. A list of frequently asked questions are populated on the right side of the screen.
The statutes on this site are not updated to include changes from the session that just concluded. Per the website, the statutes have been updated through the 2024 Second Extraordinary Session only. To see the most recent legislation, you must look at the individual bills/acts that were passed in this session.
State Rate changed from 4.45% to 5% effective January 1, 2025.
|
Jurisdiction Name by Column
|
Domicile Code
|
New Parish Sales Tax Rate
|
State Sales Tax Rate
|
Combined Sales Tax Rate
|
|
North Unincorporated Area
|
2911
|
4.65%
|
5.00%
|
9.65%
|
|
Thibodaux
|
2901
|
5.35%
|
5.00%
|
10.35%
|
|
Lockport
|
2902
|
5.15%
|
5.00%
|
10.15%
|
|
|
South Unincorporated Area
|
2912
|
5.40%
|
5.00%
|
10.40%
|
|
Golden Meadow
|
2903
|
5.40%
|
5.00%
|
10.40%
|