New Orleans Sales and Use Tax Guide for Retailers

Taxation and Finance Louisiana 4 Minutes Read · published February 09, 2026 Flag of Louisiana

New Orleans, Louisiana retailers must collect and remit sales and use taxes to both state and city authorities. This guide explains which taxes typically apply to retail sales, where to find official rate tables and registration information, and the compliance steps for point-of-sale collection, filing and remittance. It summarizes enforcement pathways and practical actions for new and established businesses in New Orleans.

Keep complete sales records and exemption certificates for at least three years.

Overview of Sales and Use Taxes

Retailers in New Orleans generally must charge applicable state and local sales taxes on taxable sales of goods and certain services and remit use tax on taxable purchases when sales tax was not paid. Rates and taxable bases are set by state statute and local ordinances; retailers should check the official city and state rate resources before setting prices or collecting tax. See city and state rate resources here[1] and https://revenue.louisiana.gov/SalesAndUse[2] for official tables and registration information.

Registration, Filing, and Payment

Retailers must register for any required city business tax accounts and for Louisiana tax accounts before or when beginning taxable activity. Filing frequency (monthly/quarterly/annual) depends on tax volume and is determined by the tax authority. Payment methods include online portals, mail, or in-person at designated city offices as listed on official pages.

  • Register for a New Orleans business tax account via the City of New Orleans Finance instructions.
  • Register for a Louisiana Sales Tax account at the Louisiana Department of Revenue if required.
  • Verify your filing frequency and calendar due dates on the official portals.
  • Pay by the official online payment methods to avoid penalties.

Penalties & Enforcement

The City of New Orleans Finance Department and the Louisiana Department of Revenue enforce collection, filing and remittance obligations. Specific monetary fines and penalty formulas are set by statute or ordinance and by department rules; where exact penalty amounts or daily minimums are not published on a single city page, the official pages referenced should be consulted for current amounts and formulas. Enforcement actions can include assessments, interest, monetary penalties, liens and referral to collections or court processes.

  • Monetary fines and interest: not specified on the cited page; see official sources for formulas and rates.[1]
  • Escalation: first offence and repeat/continuing offence treatments are governed by departmental rules or ordinances and may vary; specific escalation amounts are not specified on the cited page.[2]
  • Non-monetary sanctions: assessments, tax liens, and referral to court or collections are available enforcement tools.
  • Enforcer and inspections: City of New Orleans Finance (Revenue Division) handles city-level compliance; Louisiana Department of Revenue enforces state-level obligations.
  • Appeals and review: appeal routes are provided by the enforcing agency; specific time limits for protest or appeal should be confirmed on the cited agency pages.
If you receive an assessment act quickly—appeal deadlines can be short and evidence requirements strict.

Applications & Forms

Official registration forms, return forms and payment instructions are published by the City of New Orleans Finance Department and the Louisiana Department of Revenue. Where a named city form number or fee is not listed on the general guidance page, the department form repository should be used to find current forms and instructions.

  • Business tax registration form: see the City of New Orleans Finance forms page (form name/number not specified on the cited page).
  • State sales tax registration and returns: see the Louisiana Department of Revenue forms and registration portal.

Common Compliance Steps for Retailers

  • Determine taxable items and services by reviewing Louisiana statute and local ordinances.
  • Register with city and state tax authorities before opening or when starting taxable sales.
  • Set up filing schedules and automated reminders for return due dates.
  • Collect tax at the point of sale at the correct combined rate and remit timely.

FAQ

Who enforces sales tax in New Orleans?
The City of New Orleans Finance Department enforces local sales taxes; the Louisiana Department of Revenue enforces state sales and use taxes.
How do I find the current combined rate?
Check the City of New Orleans Finance rate page and the Louisiana Department of Revenue sales and use rate tables for the official combined rates and locally applied taxes.[1]
What records must I keep?
Maintain sales invoices, exemption certificates and return records; the departments recommend retaining records for multiple years—check the official pages for exact retention periods.

How-To

  1. Register your business with the City of New Orleans Finance Department and with the Louisiana Department of Revenue if required.
  2. Configure point-of-sale systems to charge the correct combined rate for each sale location.
  3. File returns by the required frequency and remit payments via the official portals or payment methods.
  4. If assessed, follow the notice instructions to protest or appeal within the agency time limits.
File returns and remit payments before the posted deadline to avoid interest and penalties.

Key Takeaways

  • Retailers must collect both state and city taxes where applicable.
  • Register and file on the official portals to remain compliant.
  • Penalties and interest can apply; consult official sources for formulas.

Help and Support / Resources

  1. [1] City of New Orleans Finance - Sales Tax
  2. [2] Louisiana Department of Revenue - Sales and Use

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