Louisiana Amazon Sales Tax
Louisiana enforces its marketplace facilitator law since July 2020, and with high parish and local rates the combined rate can exceed 11%.
Overview
Louisiana's marketplace facilitator law took effect July 1, 2020 (Senate Bill 138). The state base rate rose to 5% effective January 1, 2025 (up from the prior 4.45%), and Louisiana is known for very high local taxes: parish and municipal rates stack on top of the state rate so that combined rates commonly land in the 9%–11% range and can reach roughly 12% in some jurisdictions — among the highest combined sales tax rates in the country. Amazon collects and remits Louisiana state and local sales tax on orders it facilitates into the state.
Louisiana administers remote and marketplace collection through its Sales and Use Tax Commission for Remote Sellers, and the 200-transaction prong was removed effective August 1, 2023, leaving a $100,000 sales threshold. Louisiana has a limited Amazon fulfillment presence (such as the Lafayette area), so for most marketplace sellers Louisiana exposure is driven by economic nexus rather than stored inventory.
For Amazon-only sellers, Amazon's collection covers Louisiana marketplace orders, so there is no separate ongoing registration obligation tied solely to those sales. Because Louisiana's parish-level local sourcing is complex, sellers with direct (non-Amazon) Louisiana sales should consult a tax professional.
What FBA sellers still need to know
No registration for ongoing Amazon-only sales. Direct/non-Amazon sellers with more than $100,000 in sales into Louisiana in the current or prior calendar year (the 200-transaction prong was removed August 1, 2023) must register with the Remote Sellers Commission and remit.
This content is educational and not legal or tax advice. Sales tax law changes frequently and is jurisdiction-specific. Always verify with a qualified tax professional and the state revenue department before making compliance decisions.
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