Louisiana launches combined state and parish sales and use tax return

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 eight 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 (Louisiana Taxpayer Access Point). 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