Filing your Louisiana sales tax return is simple with the state’s online system. You can file and pay directly through the Louisiana Taxpayer Access Point (LaTAP) website, as long as your business is registered to collect and remit sales tax.
This guide will walk you through the step-by-step process of filing online so you can submit returns on time, avoid penalties, and stay compliant with Louisiana’s sales tax rules.
What You Need Before Filing
Before filing your sales tax return, you must prepare specific records to ensure your report is accurate. Here are the standard documents required to file a sales tax return in Louisiana:
- Louisiana Sales Tax Account (Account ID) – You’re required to provide your Louisiana sales and use tax account ID to file your sales tax return. Once your registration with the Louisiana Department of Revenue (LDR) is approved, you should receive your account details electronically. This is your official state account number.NOTE: A “Direct Marketers Permit” is a specific type of sales tax permit for out-of-state sellers who do not have a physical presence in Louisiana and do not meet the economic nexus threshold but voluntarily collect and remit sales tax. It is not the standard sales tax account for all businesses.
- Louisiana Taxpayer Access Point (LaTAP) Account Log-in Details – The primary way to file your Louisiana sales tax return online is by logging onto your LaTAP account. To access the site, ensure you have your log-in credentials ready (e.g., your username and password).
- Total Sales – Gather your total revenue during the filing period. This includes all sales, whether they’re taxable or not. Even if you currently have no sales records, you’re still required to file a return.
- Taxable Sales – Compile the total taxable sales your business made within the filing period. You’ll need this data to determine how much sales tax you owe and must pay for the filing period.
- Taxable Purchases – Verify the total amount of taxable purchases your business spent within the filing period. This applies to both in-state and out-of-state transactions.
- Local Sales Tax Report – Louisiana requires businesses to file a local sales tax report as well. The state of Louisiana has a centralized online filing system through LaTAP that allows you to file both state and local sales taxes on one return. This means you must list all your sales in each city, parish, or other local jurisdiction in Louisiana.
- NAICS Code – You’re required to have your business’s assigned NAICS code available to include on your sales tax return if it’s not already on file. NAICS codes can often be found on your federal corporate income tax return.
- FEIN Numbers – The LDR requires registered businesses to provide their FEIN numbers. You can enter your FEIN at the bottom of your sales tax return.
- Bank Account and Routing Number – Select which bank account you want to use for paying the due taxes in your report. Prepare your bank details and routing number ahead of time.
- Filing Frequency Schedule – The state assigns a specific due date for every registered business based on your sales tax liability during a filing period. You can find your designated filing frequency (monthly, quarterly, or annually) on your official registration documents from the LDR.
Step-by-Step: How to File Louisiana Sales Tax Online
Step 1. Go to the state sales tax portal website – Louisiana Taxpayer Access Point (LaTAP). Step 2. Enter your Account Credentials: Log in using your username and password. Check your shared email/phone number and input OTP, when applicable. Step 3. Prepare your Ecommerce Sales Tax Data (e.g., Taxes Report from Shopify).
Step 4. Under the Create Return section, select Filing Period, then click Next.
Step 5. Enter the total sales based on your tax report, then click Next.
Step 6. Enter your bank information, then click Next.
Step 7. Review the submitted data, then click File/Pay Return.
Step 8. Save the confirmation in your preferred location for recordkeeping purposes. Keeping online records using Google Drive is a common practice.
Helpful Tip: If the filing process is interrupted by internet issues, website downtime, or other disruptions. You can always click on “Save and Submit Later” to avoid losing your progress.
You can also view the Louisiana Department of Revenue’s “Electronic Sales Tax Return – General Instructions” document for more information.
Due Dates
In Louisiana, your filing schedule and due dates generally change depending on your monthly collected sales tax. For guidance, refer to the table below.
| FREQUENCY | LIABILITY | REPORTING PERIOD | DUE DATE |
| Monthly | Most businesses are initially assigned a monthly filing schedule | Monthly | 20th day of the month following the reporting period |
| Quarterly | A business may be eligible for quarterly filing if its tax liability averages less than $500 per month. |
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Due Date Filing Extensions
In case you can’t file or pay your return on time, the LDR does not generally allow a regular filing extension for sales tax. The Louisiana Department of Revenue (LDR) typically only grants extensions in the event of a state-declared disaster and announces them via a Revenue Information Bulletin. Any interest and penalties will accrue on any payment made after the original due date. The granting of a filing extension does not extend the time to pay the tax due.Timely Filing Discount
Some states give businesses a discount for collecting, filing, and remitting sales tax on time. In Louisiana, vendors are allowed to deduct and keep a percentage of their sales and use tax as compensation for filing on time. The vendor’s compensation rate is 1.05%. However, effective for tax periods beginning on or after January 1, 2025, the maximum amount of compensation a vendor can receive is reduced from $1,500 to $750 per month. The effective rate of the vendor’s compensation is 0.84% due to a change in how the compensation is calculated relative to the new state sales tax rate. To learn how to compute your vendor’s compensation fee, refer to the latest information from the Louisiana Department of Revenue (LDR).Filing Amended Returns
If you wish to correct a previously submitted return, you may amend it through LaTAP. Follow the official instructions provided by the Louisiana DOR:- Step 1: Log in to your LaTAP account.
- Step 2: Under the “Account” page, find the “Filing Periods” section.
- Step 3: Choose the filing period you wish to amend, then click on “View Return.”
- Step 4: Next, click the “Change” button in the upper-right corner of the return.
- Step 5: Finally, you can update the information you wish to change or correct. After that, you may now resubmit your return.
Refunds
If you refunded a customer and have already filed and paid your sales tax return, Louisiana Rule §4369 allows you to request a sales tax refund. You may take a credit for the tax on your next sales tax return, or you can file a claim for a refund. To claim your refund, you must file an amended return or a claim for refund form. In your amended return, you can claim the credit by deducting the refunded amount from the due taxes you originally owed. If you’re filing by paper, ensure you mark the return form as an “Amended” return. The state typically issues the refund in the same manner as a credit return, which the taxpayer files timely. Overpayment Refunds: In case you simply had a case of overpayment on your sales tax return, you can file a claim for a refund. You may fill out the Claim for Refund of Overpayment (Form R-20127), which can be downloaded from the LDR website. After filling out the form, here are more pointers to keep in mind:- Retailers often use this refund process for overpayments, and they separate it from a credit taken on a subsequent return.
- You may refund bad debts. These debts typically refer to uncollectible accounts that you have charged off for federal income tax purposes. You cannot simply deduct bad debts from your sales on your tax return. You must apply for a refund for the tax you paid on the bad debt.
- The Louisiana Department of Revenue (LDR) will review your claim to determine whether your request is valid or not. Prepare supporting documents to support your refund claim.
Filing Zero Returns in Louisiana
The Louisiana Department of Revenue (LDR) requires registered businesses to file a return even if they have no taxes to pay or report. Filing a zero return online is simple. You only have to follow the same steps as filing a standard return. In the fields asking for your total sales or collected sales tax, you must write zero (0). This lets the LDR know that your return is a zero return. When filing by paper, the same rule applies.Other Filing Methods in Louisiana
If you’re having difficulties filing your Louisiana sales tax return online, you can try other options.- File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.
- File through Parish E-File – This online tool facilitates the secure electronic filing of both state and parish/city sales and use tax returns in one place. Both state and local tax representatives manage the Parish E-File system as a committee. You’re required to log in and have an account to file your sales tax return if you’re filing for your local city or parish taxes. You can register for an account for free, and you can also do it through the Parish E-File website.
- File by Mail – Starting January 2025, Louisiana will no longer mail copies of sales tax returns to businesses. However, you can still file by mail by downloading the Form R-1029 from the Louisiana Department of Revenue website.Check the form’s applicable date or filing period to ensure your return is valid and matches the correct period. After completing the form, you may mail it to the address provided on the document.