Louisiana’s new Combined State and Local Sales and Use Tax return is targeted for implementation on February 1, 2026, for reporting January 2026 sales according to the Louisiana Uniform Local Sales Tax Board (LULSTB). The Parish E-File portal used by businesses to report and pay their local sales and use taxes has been significantly reorganized.
The combined return allows each physical location of a business entity to report all Louisiana state and local sales and purchase activity on one uniform return. By filing one combined return, Parish E-File will submit a business’s Louisiana state and local sales tax returns to the appropriate taxing authorities.
There remain other filing options, which include the following:
LaTAP – State Returns Only
Businesses may continue to file Louisiana state sales tax returns through LaTAP. However, if a taxpayer chooses to file local returns using the combined return on Parish E-File, all state sales information must still be entered as part of the combined return—even if the state return itself is filed separately on LaTAP.
Sales Tax Online
Businesses may continue to file Louisiana sales and use tax returns through Sales Tax Online; taxpayers should be aware, however, that seven parishes (Allen, East Baton Rouge, East Feliciana, Orleans, St. James, Terrebonne and Washington Parishes) do not allow use of this system.
Paper Returns
Paper returns may still be mailed to most local tax collectors; however, the four parishes of Ascension, Lafourche, Rapides, and St. Helena require electronic filing of sales and use tax returns.
There are several important considerations regarding the new combined Louisiana State Sales and Use Tax Return, which are:
• This combined return will replace the current single-jurisdiction and multi-jurisdiction returns available in Parish E-File.
• All state and local accounts included in the combined return must have the same filing frequency.
• A reconciliation feature within this system requires total state sales to match combined local sales.
• If errors cannot be resolved timely, another filing method must be used.
• Penalty and interest will apply to late filings.
To include all Louisiana state and local sales tax accounts in the Combined Return, businesses should log into Parish E-File and add each physical location with all associated state and local account numbers. Parish E-File will assign a Master Location Number for internal use only.
All state and local accounts must have matching filing frequencies before the combined return can be filed. Frequency updates can be made on the existing Parish E-File system under My Returns → Return Setup → Return Information Table and must be approved by the appropriate taxing authorities. In addition, business taxpayers need to contact the local taxing authorities to request this change.
If a business in Louisiana files returns using an EDI import, changes to the taxpayer’s import files may be required as they will not be compatible with the new combined return system. Updated import specifications and instructions are available on the LULSTB’s website.
Payment of Louisiana Sales and Use Tax
Sales tax payments will continue to be remitted separately to each individual taxing authority in Louisiana. Presently, a single, combined payment option is not available through Parish E-file.
Informational videos and other resources regarding the new filing option are available on LULSTB’s website.
It is recommended that Louisiana taxpayers access the new portal ahead of their usual filing date to set up their account within the system. It is anticipated that it will take a certain amount of time to set up the account.
Pursuant to Act No. 375 of the 2023 Regular Session of the Louisiana Legislature, the LULSTB was tasked with the development of a single, combined state and local sales and use tax return to allow taxpayers to report all sales and use taxes owed to the State of Louisiana and every parish jurisdiction on one combined return. The goal is to create a simplified state-level collection system for remote sellers to collect and remit state and local sales taxes that is compliant with the decision by the U.S. Supreme Court in South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018).
In holding that the “physical presence” rule for purposes of determining whether a state can force a remote seller with no physical presence in a state or a locality to collect and remit sales taxes, the Court in Wayfair explained that complex state and local sales tax systems could have the effect of unduly burdening or discriminating against interstate commerce, notwithstanding the issue of nexus. While physical presence may no longer be required to establish nexus, the Court stated that other Commerce Clause principles can invalidate a state or locality’s sales tax scheme in cases where taxing jurisdictions impose undue burdens on interstate commerce or discriminate against interstate commerce.
For more information, contact Liskow attorneys Caroline Lafourcade, Bob Angelico, and Kevin Naccari, and visit Liskow’s Tax Practice page.
The combined return allows each physical location of a business entity to report all Louisiana state and local sales and purchase activity on one uniform return. By filing one combined return, Parish E-File will submit a business’s Louisiana state and local sales tax returns to the appropriate taxing authorities.