Louisiana Sales Tax Registration

In Louisiana it is called the Louisiana Revenue Account Number. The Louisiana Department of Revenue issues it.

Who has to register in Louisiana, how to apply, what it costs, how long it takes, and what you file once you have it.

Louisiana sales tax registration at a glance

What it is called: Louisiana Revenue Account Number; Full name: Louisiana Revenue Account Number for sales tax (state sales tax account with LDR), plus a separate local sales tax account with each parish collector. Number issued: LDR Account Number (consolidated filers also have a Location ID); remote sellers get a separate Commission account number (10-digit LDR account number (e.g. 1234567001); consolidated-filer location numbers are B followed by 11 digits; remote seller Commission accounts are 9 digits).
Who issues it: Louisiana Department of Revenue; Apply online through LaTAP (Louisiana Taxpayer Access Point), Register My Business; geauxBIZ for new entities; Parish E-File for local parish accounts. Paper form: Form R-16019.
State fee: No state fee; No LDR registration fee is listed on Form R-16019 or LDR's registration pages. Parish collectors set their own rules.
Processing time: No firm estimate; A business that has applied for a parish account but has no number yet may file its first return with 'applied for' as the account number.
Remote seller threshold: $100,000 in sales; Measurement period: previous or current calendar year. In effect since August 1, 2023.
Filing frequency: Monthly or quarterly; LDR registers new dealers as monthly filers; dealers with only occasional sales may request casual filing. Under the combined state and local return, each location must use the same frequency for the state and every parish, monthly or quarterly, matching the most frequent jurisdiction. Since Jan. 1, 2026 all Forms R-1029 must be filed and paid electronically.
State rate: 5%; Parish, city and school-board taxes are added on top of the 5% state rate and vary by location; rates are looked up through the parish collectors' Sales Tax Portal. The 5% state rate runs until Dec. 31, 2029.
Local registration: Required in some places; Yes. Louisiana's parish sales taxes are collected locally, not by LDR.

How to register in Louisiana

Where to apply: Apply online with the Louisiana Department of Revenue. LaTAP (Louisiana Taxpayer Access Point), Register My Business; geauxBIZ for new entities; Parish E-File for local parish accounts
Application form: Form R-16019, Application for Louisiana Revenue Account Number. Form R-16019 (PDF)
What you need: FEIN with a copy of the IRS letter (CP 575 or 147C) for all sales tax accounts; Louisiana Secretary of State registration for corporations and LLCs (geauxBIZ combines both). Parish accounts are separate.
What the application covers: State sales tax, use tax, withholding tax, statewide hotel/motel tax, New Orleans Exhibition Hall and hotel/motel taxes, automobile rental tax, prepaid wireless 911 charge and corporation income and franchise tax.
How long it takes: A business that has applied for a parish account but has no number yet may file its first return with 'applied for' as the account number.
What it costs: No LDR registration fee is listed on Form R-16019 or LDR's registration pages. Parish collectors set their own rules.
Renewal: The state sales tax account does not expire; no renewal is described by LDR.
Local registration: Yes. Louisiana's parish sales taxes are collected locally, not by LDR. An in-state seller must get a local account number from the sales tax collector of the parish where it is located and of each parish it delivers into, in addition to its LDR account. Applications go through Parish E-File, which can now request numbers for several parishes in one application and assigns a Master Location Number per business location. Since early 2026, Parish E-File offers a Combined State and Local Sales Tax Return that files the state and all parish returns at once. There are 64 parish jurisdictions; examples: Orleans Parish (City of New Orleans Bureau of Revenue), Jefferson Parish (Sheriff's Office Bureau of Revenue and Taxation), East Baton Rouge Parish (Baton Rouge Department of Finance), Caddo Parish (sales tax office at 3300 Dee Street, Shreveport), Lafayette Parish (Lafayette Parish School System Sales Tax Division) and St. Tammany Parish (Sheriff's Office). Cameron Parish is reported on the combined return without a separate account number. Remote sellers without physical presence register only with the Louisiana Sales and Use Tax Commission for Remote Sellers, which covers state and local tax.

After you register

How often you file: Monthly or quarterly (occasional filers by approval). LDR registers new dealers as monthly filers; dealers with only occasional sales may request casual filing. Under the combined state and local return, each location must use the same frequency for the state and every parish, monthly or quarterly, matching the most frequent jurisdiction. Since Jan. 1, 2026 all Forms R-1029 must be filed and paid electronically.
Due date: 20th of the month after the month or quarter.
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 5%. Parish, city and school-board taxes are added on top of the 5% state rate and vary by location; rates are looked up through the parish collectors' Sales Tax Portal. The 5% state rate runs until Dec. 31, 2029.
Late returns: 5% of the net tax for each 30 days or part of 30 days the return is late, up to 25%, plus interest. Failing to file electronically when required adds the greater of $100 or 5% of the tax.

Louisiana rules in plain English

Louisiana registration has two layers. First, you get a Louisiana Revenue Account Number for sales tax from the Louisiana Department of Revenue (LDR). You apply online through LaTAP or geauxBIZ, or mail Form R-16019. LDR lists no registration fee, and you need an FEIN. Second, parish sales taxes are run by local collectors, not LDR. You must also get a local account from the parish where you are located and from each parish you deliver into. You apply for these through Parish E-File, which can now handle several parishes in one application. Returns are due by the 20th of the month after the period. New dealers start as monthly filers. Since 2026, all returns must be filed online, and Parish E-File offers one combined state and local return per location. The state rate is 5%, and parish and city taxes are added on top. Louisiana also taxes digital products and software access services since 2025. Remote sellers with over $100,000 in Louisiana retail sales register with the Remote Sellers Commission instead. The mistake to avoid: registering with the state only. A Louisiana seller who skips its parish accounts still owes local tax, penalties and interest to each parish.

Sources: Louisiana Department of Revenue · LaTAP (Louisiana Taxpayer Access Point), Register My Business; geauxBIZ for new entities; Parish E-File for local parish accounts · Form R-16019 (PDF)

More Louisiana facts

Since Jan. 1, 2025, the Louisiana state sales tax rate is 5% (Act 11 of the 2024 Third Extraordinary Session), up from 4.45%; the increase runs through Dec. 31, 2029. Source
Since Jan. 1, 2025, Louisiana taxes digital products (digital audio and video, books, codes, apps and games, periodicals) and prewritten computer software access services such as Microsoft 365 and Zoom. Source
From Jan. 1, 2026, every Form R-1029 sales tax return and payment must be made electronically, through LaTAP, Parish E-File, Sales Tax Online or approved software. Source
State vendor's compensation is 0.84% of state tax for timely filers, capped at $750 per dealer per month since Jan. 1, 2025. Source
Remote sellers register only with the Louisiana Sales and Use Tax Commission for Remote Sellers, not with LDR and each parish, and remit state and local tax at actual rates to the Commission. Source

We register you in Louisiana

Answer a few questions about your business. We prepare your Louisiana Revenue Account Number application, file it with LDR, and send you the number. $199 per state. Any state fee is separate.

Start my Louisiana registration

Louisiana sales tax registration FAQ

Do I need to register for Louisiana sales tax?

A dealer that sells, leases or rents tangible personal property or digital products in Louisiana, sells taxable services, or has salesmen or agents in the state must register with LDR and with the parish collector for each parish where it makes sales. Sellers with no physical presence must register after $100,000 in sales in Louisiana (measurement period: previous or current calendar year).

How long does it take to get a Louisiana Revenue Account Number?

A business that has applied for a parish account but has no number yet may file its first return with 'applied for' as the account number. Source: LULSTB FAQs for Combined State and Local Return.

What does a Louisiana Revenue Account Number cost?

No LDR registration fee is listed on Form R-16019 or LDR's registration pages. Parish collectors set their own rules. Source: Form R-16019 and instructions R-16019i (5/24). Our fee to prepare and file the application is $199.

When do I file Louisiana sales tax returns?

Filing frequency: monthly or quarterly (occasional filers by approval). LDR registers new dealers as monthly filers; dealers with only occasional sales may request casual filing. Under the combined state and local return, each location must use the same frequency for the state and every parish, monthly or quarterly, matching the most frequent jurisdiction. Since Jan. 1, 2026 all Forms R-1029 must be filed and paid electronically. Due date: 20th of the month after the month or quarter. File a return every period, even with no sales. Source: Form R-1029i (1/25); R-16019i (5/24); RIB 25-030; LULSTB FAQs for Combined State and Local Return.

Do I need to register in Louisiana as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in Louisiana (measurement period: previous or current calendar year). A marketplace facilitator with more than $100,000 in Louisiana retail sales in the current or prior year must register with the Louisiana Sales and Use Tax Commission for Remote Sellers and collect state and local tax on facilitated sales; 2023 HB 171 also dropped its 200-transaction test (La. R.S. 47:340.1). Source: La. R.S. 47:301(4)(m)(i) as amended by 2023 HB 171 (removed the 200-transaction test effective Aug. 1, 2023).

Nearby states

This page summarizes Louisiana sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Louisiana Department of Revenue or your tax adviser. State rules last checked October 2, 2026.