Louisiana Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 20th day of the month.
• Other: Quarterly (due by 20th of the month after the end of the quarter), if average monthly tax is $100 or less.
• Administration:
  Department of Revenue and Taxation
  Sales Tax Division
  P.O. Box 201
  Baton Rouge, LA 70821-0201
  Phone: 225-219-7356