Louisiana: Sales Tax Handbook
How to file your sales taxes in Louisiana
Once your business has a Louisiana sales tax license and begins to make sales, you are required to start collecting sales taxes on behalf of the Louisiana government and filing regular sales tax returns. This page will help you understand the basics of your tax collection and filing responsibilities.
How To Collect Sales Tax In Louisiana
Collecting sales tax in the state of Louisiana is fairly simple. Louisiana can be defined as a destination based state. This means that wherever your business is located within the state, you charge sales tax at the rate of the customer's location. The state-wide base rate is 4%, but different areas of the state have added on additional taxes.
Sales Tax Collection Discounts In Louisiana
Louisiana allows merchants to keep a small percentage of the sales tax they collect as a collection discount, which serves as compensation for the work required to comply with the Louisiana sales tax regulations
The collection discount is 0.935% of the due tax, although this will change if it is not paid on time. Until the rate was reduced, effective July, 2013, the vendor's compensation rate was 1.1%.
Your Louisiana Sales Tax Filing Requirements
To file sales tax in Louisiana, you must begin by reporting gross sales for the reporting period, and calculate the total amount of sales tax due from this period.
In the state of Louisiana, taxpayers can file their taxes online or manually. You can file online using the Louisiana TaxPayer Access Point. It must be noted that if you owe greater than five thousand dollars, you are legally required to pay online.
Your Louisiana Sales Tax Filing Frequency & Due Dates
Your business's sales tax return must be filed by the 20th of the month following reporting period. For a list of this year's actual due dates, see our calendar of Louisiana sales tax filing due dates.
Where To File Your Louisiana Sales Tax Return:
Filing Your Louisiana Sales Tax Returns Online
Louisiana supports electronic filing of sales tax returns, which is often much faster than filing via mail.Online sales tax return filing is required for motor vehicle leasing and rental businesses, and optional for other taxpayers.
Louisiana allows businesses to make sales tax payments electronically via the internet.Electronic payments are required if the tax that is due is greater than ten thousand dollars. The threshold for tax periods after the year 2007 is five thousand dollars.
You can process your required sales tax filings and payments online using the official Louisiana Taxpayer Access Point (LaTAP) website, which can be found here . You should have received credentials to access your Louisiana Taxpayer Access Point (LaTAP) account when you applied for your Louisiana sales tax license.
Filing Your Louisiana Sales Tax Returns Offline
While it is highly recommended that you file online using the Louisiana Taxpayer Access Point (LaTAP) website, it is possible to file your required sales tax reportings offline using Louisiana Form R-1029, which you can download and print here . Once you have completed your required reportings, you can mail it to the state at this address:Louisiana Sales Tax Filing Address: Louisiana Department of Revenue
Post Office Box 3138
Baton Rouge, LA 70821-3138
Please note that if you file your Louisiana sales taxes by mail, it may take significantly longer to process your returns and payments.
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