Louisiana requires marketplace facilitators that meet the state’s remote-seller economic-nexus test to collect and remit Louisiana sales and use tax on facilitated sales delivered into the state. The threshold is gross revenue exceeding $100,000 from covered sales delivered into Louisiana during the current or previous calendar year. For the facilitator, marketplace sales count toward that test.
Louisiana is a home-rule state: local jurisdictions administer their own sales taxes. To handle remote sales, the state has a separate Louisiana Sales and Use Tax Commission for Remote Sellers, with a registration and filing portal for eligible remote sellers and marketplace facilitators. The Louisiana Department of Revenue (LDR) provides the state’s tax guidance. The details below distinguish the facilitator’s collection duty from the seller’s remaining responsibilities.
What counts as a marketplace facilitator in Louisiana?
A marketplace facilitator is generally the business that operates a marketplace and facilitates retail sales by third-party sellers through it. Louisiana’s statutory definition controls whether a particular arrangement qualifies; the label a business uses for its website or service does not decide the issue. A business that only advertises products or processes payments may not have the same role as one that facilitates the sale under the law.
For a specific arrangement, review who lists or offers the goods, handles the transaction, and meets the statutory definition. If the answer is uncertain, confirm the position with LDR or the Louisiana Sales and Use Tax Commission for Remote Sellers before deciding who must collect. This matters because the facilitator’s collection obligation does not automatically resolve every tax or reporting duty of the marketplace seller.
When must a marketplace facilitator collect Louisiana sales tax?
A marketplace facilitator with Louisiana economic nexus must collect and remit applicable Louisiana sales and use tax on taxable sales it facilitates for delivery into the state. The facilitator test is met when, during the current or previous calendar year, the facilitator’s gross revenue from retail sales delivered into Louisiana exceeds $100,000. The test is an either-or test: meeting either measure triggers the threshold.
The Commission administers remote sales tax collection for qualifying remote sellers, including marketplace facilitators. A facilitator should assess its own Louisiana activity and the sales it facilitates, rather than assume that a marketplace seller’s registration or tax collection settles the facilitator’s separate threshold analysis. If the business has physical presence or another basis for a Louisiana collection obligation, different registration and administration rules may apply; confirm the correct route with LDR.
How the $100,000 threshold works—and which sales count
The Louisiana remote-seller threshold is gross revenue exceeding $100,000 from sales delivered into the state during the current or previous calendar year. LDR’s remote-seller FAQ explains that a remote seller calculating its own threshold may exclude sales made through a marketplace when the marketplace’s sales are used to determine whether the marketplace facilitator meets its threshold. In practical terms, the seller and facilitator do not simply combine their marketplace activity and apply one shared threshold.
For the facilitator, sales it facilitates are relevant to its own threshold calculation. For a seller, direct sales into Louisiana are relevant to the seller’s own remote-seller calculation, while marketplace sales may be excluded where the facilitator is responsible for those sales under the applicable rule. Keep transaction-level records that separate direct orders from marketplace orders and identify which party collected and remitted tax. The exact treatment can depend on the transaction and the parties’ roles, so confirm unusual arrangements with LDR or the Commission.
What marketplace sellers still need to collect and remit
When a facilitator collects and remits tax on a marketplace transaction, the seller generally should not collect the same tax again from the customer on that transaction. But a seller remains responsible for its own direct Louisiana sales when it has a collection obligation, including meeting the applicable economic-nexus test or having another basis for registration. Marketplace collection does not automatically cover orders placed through the seller’s own website or other channels.
Sellers should reconcile marketplace statements against their order records and tax returns, and retain evidence showing which sales were facilitated and which tax was collected. Louisiana’s general sales tax return instructions say gross marketplace sales are included on the return’s gross-sales line, including sales where the marketplace facilitator collected and remitted tax. How those sales are reported and deducted or otherwise accounted for depends on the return and the seller’s registration. Confirm the current return instructions rather than omitting marketplace sales from records or filings.
How to register to collect Louisiana sales tax
Qualifying remote sellers and marketplace facilitators should use the Louisiana Remote Sellers Commission portal to apply to collect and remit remote sales tax. The Commission provides a single registration route for remote sellers and administers state and local remote-sales tax collection. The Commission’s application and approval process matters: do not assume that submitting an application alone means the account is approved or that collection can be handled through the correct channel.
Gather business identity and contact details, federal tax identification information, sales-channel records, and Louisiana transaction data before applying. Once registered, follow the Commission’s instructions for electronic returns and payments. Businesses with Louisiana physical presence or other non-remote obligations may need a different registration or filing arrangement with LDR and local jurisdictions. Check the current instructions on the LDR and Commission sites, since portal procedures and account requirements can change.
Collecting state, parish, and local sales tax
Louisiana’s home-rule structure makes local tax compliance more involved than in states where one state agency administers every local rate. Parishes and other local jurisdictions administer their own taxes, so the applicable tax can depend on the delivery location and the taxable character of the product or service. A facilitator collecting for remote sales must account for the applicable state and local tax treatment, not just the state portion.
The Commission’s remote-seller system is designed to administer remote sales tax across state and participating local jurisdictions, using applicable bases and rates. Do not assume that one statewide rate applies to every Louisiana destination or that a rate from a prior period remains current. Maintain accurate ship-to addresses and product taxability data, and verify current local treatment through the Commission or LDR. If a business has local physical operations or sales outside the remote-seller process, confirm whether separate local registration or returns are required.
Louisiana filing requirements and due dates
Remote sellers filing through the Commission must file and pay electronically through the Commission’s remote-seller process. LDR’s remote-seller materials state that remote-seller returns and payments are due on or before the 20th day of the month following the close of the reporting month. The Commission’s remote-sales filing requirements may differ from the general LDR sales-tax account, so use the due date and filing instructions assigned to the account in the relevant portal.
Louisiana’s general sales-tax return instructions allow monthly or quarterly reporting for applicable dealers, with returns due on or before the 20th day after the reporting period. That general schedule should not be substituted for the Commission’s remote-seller requirements. File a return for every required period, including periods with no taxable sales if the account instructions require it, and verify the current filing frequency and due date in the account or with the administering authority.
Risks of missed filings and unpaid tax
Late or missing returns and unpaid tax can lead to interest and penalties. LDR states that delinquent returns or payments may incur these charges, and that additional consequences may apply depending on the circumstances. A business should not assume that a marketplace’s collection activity excuses its own required returns, or that a zero-sales period can be ignored without checking its filing obligation.
Reconcile marketplace reports, direct sales, tax collected, and remittances regularly. If you discover a missed return, an incorrect local allocation, or tax that was collected but not paid, contact the relevant authority promptly and determine the appropriate correction process. The amount due and available options depend on the account and facts; confirm them with LDR or the Commission rather than estimating from incomplete records.
Get help managing Louisiana sales tax compliance
Louisiana compliance can involve separate questions about facilitator status, the threshold, direct versus marketplace sales, local tax treatment, registration, and recurring returns. Sales Tax Compliance USA is a done-for-you service staffed by people for ecommerce and cross-border sellers. We can help review sales channels and transaction records, identify the appropriate registration path, coordinate filing work, and monitor the information needed to prepare returns.
We do not promise that every transaction has the same treatment or that an authority will not review your account. The right answer depends on your business model, locations, products, and current rules. If you want help checking your Louisiana position, talk to our team; we can review the facts and help you confirm open questions with LDR or the Commission.
Not sure how this applies to your business? We handle US sales tax registration, filing and remittance for ecommerce sellers as a fully managed service, for one fee. Book a free consultation and we will review your own position with you.
How Louisiana’s remote-sales framework distinguishes facilitator and seller activity, and where the tax is administered.
| Situation | Louisiana treatment | Practical compliance step |
|---|---|---|
| Facilitator’s own threshold | Facilitated retail sales delivered into Louisiana count toward a marketplace facilitator’s threshold of gross revenue exceeding $100,000 during the current or previous calendar year. | Track Louisiana marketplace transactions and assess both the revenue and transaction measures. |
| Seller’s direct sales | Direct sales delivered into Louisiana count toward the seller’s own remote-seller threshold analysis. | Keep direct-channel sales separate from marketplace orders and assess the seller’s own obligation. |
| Seller’s marketplace sales | LDR’s remote-seller FAQ says marketplace sales may be excluded from the seller’s threshold calculation when those sales determine whether the facilitator meets its threshold. | Retain marketplace statements and confirm the facilitator’s collection and remittance responsibility. |
| Remote state and local tax | The Commission administers remote sales tax collection across applicable state and local jurisdictions; Louisiana local jurisdictions otherwise administer their own taxes. | Use the Commission’s remote-seller registration and filing instructions when eligible, and verify destination-specific treatment. |
| General LDR sales-tax account | General sales-tax returns may be monthly or quarterly, with the due date generally the 20th day after the reporting period; Commission remote-seller filing has its own instructions. | Follow the frequency and due date assigned to the specific account rather than assuming the schedules are interchangeable. |
Frequently asked questions
What is a marketplace facilitator in Louisiana?
It is a business that operates a marketplace and facilitates retail sales by third-party sellers, as defined under Louisiana law. The legal definition—not the business’s label—determines whether it is responsible for collecting tax on facilitated transactions.
Do marketplace facilitators have to collect sales tax in Louisiana?
A facilitator that meets Louisiana’s remote-seller economic-nexus test must collect and remit applicable tax on taxable marketplace sales delivered into the state. The test is met by gross revenue exceeding $100,000 from covered sales delivered into Louisiana during the current or previous calendar year.
What is Louisiana’s marketplace facilitator threshold?
The remote-seller threshold is gross revenue exceeding $100,000 from covered sales delivered into Louisiana during the current or previous calendar year. Either measure can trigger the obligation; the facilitator should assess its own activity and facilitated sales.
Does the $100,000 threshold include marketplace sales?
For a marketplace facilitator, facilitated sales are relevant to the facilitator’s own threshold calculation. For a marketplace seller, LDR’s remote-seller FAQ says marketplace sales may be excluded from the seller’s threshold calculation when those sales determine whether the facilitator meets its threshold; the seller should separately assess direct sales.
Do Louisiana marketplace sellers still need to collect sales tax?
A seller generally should not collect tax a second time on a marketplace transaction for which the facilitator collects and remits it. The seller may still need to collect on direct sales or other transactions for which it has its own Louisiana obligation, and it should retain records and follow applicable return instructions.
Do marketplace facilitators collect local and parish sales tax in Louisiana?
For qualifying remote sales, the Commission administers applicable state and local tax collection through its remote-seller process. Louisiana is a home-rule state, so local tax treatment can vary by destination; facilitators should use current destination-specific rules rather than assume a single statewide rate.
How do marketplace facilitators register and file returns in Louisiana?
Qualifying remote facilitators apply through the Louisiana Remote Sellers Commission portal and follow the Commission’s electronic filing and payment instructions after registration. Remote-seller returns and payments are generally due by the 20th day of the month following the reporting month; confirm the current account-specific schedule and portal instructions.
How we handle this for you
Because Louisiana is a home-rule state, local jurisdictions there can administer and audit their own tax separately from the state, which is where doing this yourself usually stops being viable. We are a managed service: our team registers you with the Louisiana Department of Revenue, prepares and files your returns, and keeps you compliant period after period. You get one point of contact and one invoice — you do not get another dashboard to learn.
See our sales tax compliance services, check where you have obligations with the nexus calculator, or talk to us about Louisiana.
Official sources
- Louisiana’s current remote-seller threshold is gross revenue exceeding $100,000 from sales delivered into the state during the current or previous calendar year.
- https://revenue.louisiana.gov/tax-policy/general-resources/louisiana-sales-and-use-tax-commission-for-remote-sellers/
- https://revenue.louisiana.gov/TaxForms/1029i(11_20).pdf
- https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/when-is-the-sales-tax-return-due-what-happens-if-i-am-late/
- https://revenue.louisiana.gov/businesses/general-sales-and-use-taxes/general-sales-use-tax/
Reviewed by Paul le Roux, CA(SA). Sales Tax Compliance USA handles US sales tax registration, filing and remittance for cross-border and domestic ecommerce sellers as a fully managed service.
This page is general information for educational purposes and does not constitute legal or tax advice. Sales tax rules change and depend on your specific facts. Consult a qualified tax professional about your own position.
Related guides
Other Louisiana guides: Amazon FBA · Audit defence · Back sales tax · Deregistration · Filing · Foreign sellers
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