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17 December 2025

Louisiana will implement combined state and parish sales and use tax return effective January 1, 2026, for December sales taxes

  • The new Louisiana combined state and local sales and use tax return will take effect on January 1, 2026, and taxpayers must register for the new return in advance.
  • Taxpayers should review whether they are now required to file Louisiana sales and use tax returns on a monthly basis.
  • Tax must be remitted in all parishes where the taxable transaction is deemed to have occurred; otherwise, the return is likely to be rejected.
 

The Louisiana Uniform Local Sales Tax Board (LUSTB) has announced that it is implementing a new combined state and parish sales and use tax (SUT) return for taxpayers with SUT filing obligations in the state. This combined return will replace both the Louisiana state return and multiple parish returns, with filings hosted by the Parish E-File (PEF) system. Taxpayers will need to register with the PEF system to obtain a unique identification number (discussed further) that will link all local returns to the state return.

Despite stakeholders' expectations for a delay in the go-live date signaled by LUSTB in October, the change will take effect on January 1, 2026, for taxpayers' December 2025 filings.

Implications

Before the January filing (for December sales), taxpayers must obtain a unique identification number on the PEF website. To obtain the number, PEF users must provide a physical location address, as well as both the state and local account numbers, along with any required documentation (business license and incorporation documents). The PEF system will generate the ID for the location. All reporting accounts must have a valid account number; otherwise, the ID number will not be generated.

The new return will align with the most frequent filing cadence used by any of the taxpayer's physical locations. Practically, this means monthly filing for many Louisiana taxpayers, as a location with one monthly return will drive a monthly frequency for all tax accounts in that location. Taxpayers should consider updating the filing frequency of all returns to match the most frequently filed return before registering for the unique identification number.

Gross receipts reported on the return must match across all accounts. Therefore, for a return to be processed correctly by the state, the taxpayer must report the tax for each transaction in each parish where the transaction was deemed to have occurred during the reporting period, including those where the selling entity is not currently registered. For the combined return to be accurate, taxpayers should complete all required parish registrations before the January filing (for the December taxes).

EY will continue to monitor for developments.

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Contact Information

For additional information concerning this Alert, please contact:

State and Local Tax

Published by NTD’s Tax Technical Knowledge Services group; Chris DeZinno, legal editor

Document ID: 2025-2541

 

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