Louisiana sales tax codes and rates
Louisiana's state sales tax rate is 5%; county and city rates come on top and are not included. A Nefin company that sells into Louisiana gets 4 sales codes, each named after the line of the R-1029 it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under LA-2, and Nefin works out the use tax due.
Louisiana codes from the R-1029
Each code is “LA-” plus the line it fills on the R-1029. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| LA-6 | LA amount taxable 5% state (R-1029 Line 6) | 5% |
| LA-22 | LA sales to US / Louisiana government (R-1029 Sch A Line 22) | 0% |
| LA-26 | LA sales in interstate commerce (R-1029 Sch A Line 26) | 0% |
| LA-27 | LA sales for resale (R-1029 Schedule A Line 27) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| LA-2 | LA cost of property used in Louisiana, use tax (R-1029 Line 2) | 0% |
Louisiana in the tax books
Nefin’s sales tax book has one row per invoice and one column per R-1029 line; these are the Louisiana columns and the totals worked out from them.
Sales Tax Book
Louisiana - R-1029
- [LA-6]Amount taxable (Line 6)
- [LA-22]Sales to government (Sch A Line 22)
- [LA-26]Interstate commerce (Sch A Line 26)
- [LA-27]Sales for resale (Sch A Line 27)
Totals Nefin calculates
- [LA-4] Total sales (Line 4; Line 2 purchases are in the Use Tax Book)Sum of the net amounts in [LA-6] + [LA-22] + [LA-26] + [LA-27]
- [LA-7] State tax due 5% on sales (Line 7)Net amount × 5%, from [LA-6]
Use Tax Book
Louisiana - R-1029
- [LA-2]Cost of tangible personal property used (Line 2)
Totals Nefin calculates
- [LA-7] State tax due 5% on purchases (part of Line 7)Net amount × 5%, from [LA-2]
Frequently asked questions
What is the Louisiana sales tax rate?
The state rate is 5%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which Louisiana sales tax codes does Nefin set up?
4 sales codes from the R-1029, for example LA-6 (LA amount taxable 5% state (R-1029 Line 6)), LA-22 (LA sales to US / Louisiana government (R-1029 Sch A Line 22)), LA-26 (LA sales in interstate commerce (R-1029 Sch A Line 26)).
How does Nefin handle Louisiana use tax?
Book a purchase on which the vendor charged no Louisiana tax under LA-2 (LA cost of property used in Louisiana, use tax (R-1029 Line 2)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 5%.
Are these Louisiana codes official?
They are a starting point. Each code follows a line of the R-1029, but check them against your return before you file, and edit them in Settings, VAT rates.