Get FORM 8070 - Nola

Louisiana is a destination-based state. This means you're responsible for applying the sales tax rate determined by the ship-to address on all taxable sales.

2 Louisiana taxpayers include individuals and businesses remitting the 8.45% tax to the remote seller. Individuals and businesses should consult with their local tax collector to report and remit the applicable local sales and use tax on their purchases.

All sales, use, consumption, distribution, storage for use or consumption, leases, and rentals of tangible personal property are taxable, unless an exemption or exclusion is provided by law for a particular transaction.

Out-of-state retailers include mail-order catalogs, television shopping networks, firms selling over the internet, retailers located outside Louisiana, etc. The Louisiana use tax is currently calculated at the rate of 8.45%.

The Louisiana (LA) state sales tax rate is currently 4.45%.

The 13 percent hotel occupancy sales tax is collected on hotel stays in Orleans Parish. Revenues are split six ways.

Hotel guests in New Orleans pay 16.35% in hotel taxes on their room charges. Hotel taxes will yield an estimated $200 million in 2019, accounting for about one-sixth of all local tax revenues in Orleans Parish.

Therefore: If city/parish/county sales tax was not paid at the time of purchase, the use tax is due at the applicable rate (5% or 4.5%) of the cost price.