| Louisiana | 4.45% |
| East Baton Rouge Parish | 0.00% |
| City + District Rates Range | 5.50% – 7.50% |
| Combined Sales Tax Rates Range | 9.95% – 11.95% |
Businesses are required to collect sales tax in East Baton Rouge Parish if they have a sales tax nexus in Louisiana and sell to residents of East Baton Rouge Parish, whether at a physical location within the parish or online.
Physical Nexus: This occurs when a business has a tangible presence in the state. Examples include having a store, warehouse, office, or employees in Louisiana if your business operates any of these within the state, you have a physical nexus and must collect sales tax from customers in East Baton Rouge Parish. Economic Nexus: This is based on the volume of sales or number of transactions a business conducts in the state. For instance, if your business exceeds a certain threshold of sales or transactions in Louisiana which is often defined as a specific dollar amount or number of transactions, you establish economic nexus. This means even if you don’t have a physical presence in the state, you are still required to collect sales tax from customers in East Baton Rouge Parish.
