Alert

A combined state and parish sales and use tax return will enable Louisiana taxpayers to file a single return across all their physical locations starting in February 2026.

This is in addition to changes in Louisiana HB 8 to expand the tax base that took effect in January 2025.

Single Tax Return

Taxpayers will be able to report all state and local sales and purchase activity for each physical business location on one centralized site and in one uniform return. The new returns will replace single and multijurisdictional sales tax returns. Businesses may continue using existing filing methods, but should be aware of certain limitations:

• LaTAP. Can be used for state returns, but not parish; however, you will have to re-enter state information in the parish returns.
• Sales Tax Online. Can’t be used to file in seven parishes.
• Paper returns. Aren’t permitted in four parishes.

As such, the new single tax return will be more efficient for taxpayers on a go-forward basis.

Registration

Taxpayers must register with the Parish E-File, an online tool that facilitates secure electronic filing of state, parish, and city sales and use tax returns. The current application process is being redesigned to provide a more efficient process when applying for account numbers with the local parish authorities. These features include:

• The ability to assign a nickname for each physical location
• The issuance of a Master Location Number to connect all state and local account numbers relative to that location
• The ability to upload documents with your registration

Filing a Return with Parish E-File

A few key items to note in using Parish E-File for your combined return:

• You can file your first return with an account number you’ve applied for in the event you haven't received all registration numbers before your first return is due.
• Each parish tied to a particular location must have the same filing frequency.
• All state and local sales information will need to be completed, even if you’re only submitting the parish level.
• The new return is for sales tax returns only.
• You may import files to file returns utilizing the specifications and instructions on the Louisiana Uniform Local Sales Tax Board website.

Remote Sellers

Remote sellers and businesses that have met the definition of remote seller—annual sales of $100,000 or more; or 200 or more transactions per year, but do not have physical presence in Louisiana—should register with the Louisiana Commission for Remote Sellers to file a single return for state and local taxes. A remote seller currently registered with the state and parishes may switch to the commission. The remote seller must remit any tax collected while registered with the state and parishes directly to the state and parishes, rather than the Parish E-File system.

We’re Here to Help

For help navigating these tax changes, please contact your firm professional.

Additional Resources

• State & Local Tax Practice