What are Louisiana's marketplace facilitator sales tax requirements?

A marketplace facilitator that crosses Louisiana's economic-nexus threshold must register with, then collect and remit Louisiana state and local sales tax to the Louisiana Sales and Use Tax Commission for Remote Sellers. It collects on the entire retail price of each facilitated order at the destination state (5%) plus local parish rate, and files a single consolidated return with the Commission covering both its own sales and the sales it facilitates. The requirement took effect July 1, 2020 under Act 216.

What is the Louisiana marketplace facilitator threshold?

$100,000 in retail sales into Louisiana in the current or previous calendar year. Act 15 of 2023 (HB 171), effective August 1, 2023, repealed Louisiana's old "200 or more separate transactions" prong, so the test is dollars-only. Act 15 also narrowed the facilitator figure from "gross" to "retail" sales, dropping wholesale and resale volume from the count.

Do Louisiana marketplace facilitators file with each parish?

No — that is the key Louisiana difference. Louisiana normally administers local sales tax parish-by-parish across roughly 60 local collectors, but a registered marketplace facilitator (and remote seller) files a single consolidated return with the Louisiana Sales and Use Tax Commission for Remote Sellers covering both state and all local tax. The Commission allocates the local pieces, so the facilitator never files separate returns with individual parishes.

When did Louisiana's marketplace facilitator law take effect?

July 1, 2020, under Act 216 (SB 138). Facilitators meeting the threshold in 2019 or 2020 had to register with the Commission by July 31, 2020. Louisiana later dropped the 200-transaction prong effective August 1, 2023 (Act 15 of 2023), leaving the $100,000 dollars-only threshold.

What sales tax rate do marketplace facilitators collect in Louisiana?

The applicable destination rate: Louisiana's 5% state rate plus the buyer's local parish (and municipal) rate, which averages roughly 5% and pushes many orders near or above 9% combined — among the highest in the country. The Commission collects the state and local pieces on a single filing rather than each parish billing separately.

Do marketplace sales count toward my Louisiana nexus threshold?

A marketplace seller is relieved of collection liability on the Louisiana sales a registered facilitator handles, and a seller whose only Louisiana sales run through registered facilitators generally does not have to register with the Commission separately. If you also make direct Louisiana sales (your own checkout, wholesale to end users), those channels remain your responsibility and a remote seller registers on the same $100,000 dollars-only test.

Is Etsy a marketplace facilitator in Louisiana?

Yes — Etsy exceeds Louisiana's $100,000 marketplace facilitator threshold and collects Louisiana state and local sales tax on facilitated orders, remitting to the Remote Sellers Commission. Etsy sellers don't collect on those Etsy transactions, but direct (off-Etsy) Louisiana sales remain the seller's responsibility.

Is eBay a marketplace facilitator in Louisiana?

Yes — eBay registered as a Louisiana marketplace facilitator and collects, files, and remits Louisiana state and local sales tax on its facilitated transactions through the Commission. Sellers still track their own direct Louisiana sales and keep resale documentation.

Is DoorDash a marketplace facilitator in Louisiana?

Yes — DoorDash collects Louisiana sales tax on the delivery orders it facilitates and remits to the Remote Sellers Commission. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.

Is Uber Eats a marketplace facilitator in Louisiana?

Yes — Uber Eats acts as a marketplace facilitator in Louisiana for the orders it processes, collecting and remitting the applicable Louisiana state and local sales tax on the food and delivery charges it bills, and remitting through the Remote Sellers Commission.

Does Shopify qualify as a marketplace facilitator?

A standard Shopify store is your own direct checkout, not a Louisiana marketplace facilitator relationship — you're the seller of record and must register with the Commission (or your local parish, if in-state) and collect once your Louisiana sales cross $100,000. Shopify Markets Pro can act as a marketplace facilitator; keep its Louisiana tax documentation before treating those orders as facilitated.

Louisiana Marketplace Facilitator Sales Tax Rules — 2026

Updated 2026-07-20

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-07-20.

Guide content last reviewed: 2026-07-20

Use this Louisiana marketplace facilitator sales tax guide to check 2026 rules, collection requirements, effective-date notes, threshold counting, and how Amazon, Etsy, eBay, DoorDash, and Uber Eats orders differ from direct-store sales. Direct channels still use the $100,000 threshold.

Louisiana's marketplace facilitator law

Louisiana has a marketplace facilitator law: marketplaces (Amazon, Etsy, eBay, Walmart Marketplace) calculate, collect, and remit sales tax on your behalf for transactions they facilitate to Louisiana buyers.

This significantly reduces your compliance burden if you sell primarily through marketplaces. But it does not exempt you from registering if you also have direct channels (your own store, wholesale, trade shows, etc.).

Louisiana marketplace facilitators file one return through the Remote Sellers Commission

Louisiana’s marketplace facilitator law arrived with Act 216 (SB 138, 2019/2020) and took effect July 1, 2020. A marketplace facilitator that crosses Louisiana’s economic-nexus threshold must register with, then collect and remit Louisiana state and local sales tax to the Louisiana Sales and Use Tax Commission for Remote Sellers (“the Commission”). Last verified: 2026-07-14.

This is the detail that makes Louisiana different from every other marketplace state. Louisiana is a home-rule parish jurisdiction where local sales tax is normally administered parish-by-parish across roughly 60 separate local collectors. A registered marketplace facilitator instead files a single consolidated return with the Commission covering both its own direct Louisiana sales and the sales it facilitates — the Commission allocates the state and local pieces, so the facilitator never files separate returns with each parish. It collects at the applicable destination state + local rate (the 5% state rate plus the buyer’s local parish rate, which pushes many orders near or above 9%).

The current threshold reflects HB 171 / Act 15 (2023), effective August 1, 2023, which repealed Louisiana’s old “200 or more separate transactions” prong and left a dollars-only test. For marketplace facilitators the trigger is $100,000 in retail sales into Louisiana in the current or previous calendar year (Act 15 also narrowed the facilitator figure from “gross” to retail sales, dropping wholesale and resale volume from the count).

A facilitator collects tax on the entire retail price the buyer pays on each facilitated transaction; platform fees and commissions do not reduce the taxable amount.
A marketplace seller is relieved of collection liability on the Louisiana sales a registered facilitator handles, and a seller whose only Louisiana sales run through registered facilitators generally does not have to register separately with the Commission — keep the facilitator’s collection reports as proof.
If you also make direct Louisiana sales (your own checkout, wholesale to end users, in-state fulfillment), those channels remain your responsibility; a remote seller registers with the Commission on the same $100,000 dollars-only test.
The Commission has 30 days to approve a facilitator’s application, and collection must begin no later than 60 days after the threshold is met.

Sources: Louisiana Sales and Use Tax Commission for Remote Sellers, La. R.S. 47:340 et seq. (Act 216), and Act 15 of 2023 (HB 171), date_retrieved: 2026-07-14.

Key distinctions

Facilitated sales (collected by the marketplace): you generally don't collect or remit.
Direct sales (your own checkout): your responsibility as before.
Informational filings may still be required depending on Louisiana's rules, even on marketplace-facilitated volume.
Most states exclude marketplace-facilitated sales from your economic nexus threshold calculation, but double-check Louisiana specifically before assuming.

Marketplace-specific gotchas in Louisiana

Not every platform you sell on is legally a marketplace facilitator. Shopify's store platform is not — you are the seller of record. Shopify's Markets Pro is. Verify per platform.
Wholesale sales through a marketplace are usually NOT marketplace-facilitated — the marketplace is a payment conduit, not the seller. Direct-collect obligations still apply.
Returning customers and refunds: if the marketplace remitted tax and you process a refund outside the marketplace, the refund usually needs to flow through the marketplace to trigger the tax reversal. Off-marketplace refunds create reconciliation headaches.

Louisiana nexus note

Economic nexus in Louisiana triggers at $100,000 in gross sales delivered into Louisiana in the current or prior calendar year. No transaction count threshold.

What to do next

Read the full Louisiana overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Marketplace Facilitator sales tax in other states

Compare Louisiana's marketplace facilitator rules with nearby and similar states' marketplace facilitator sales tax guides:

Frequently asked questions

What are Louisiana's marketplace facilitator sales tax requirements?: A marketplace facilitator that crosses Louisiana's economic-nexus threshold must register with, then collect and remit Louisiana state and local sales tax to the Louisiana Sales and Use Tax Commission for Remote Sellers. It collects on the entire retail price of each facilitated order at the destination state (5%) plus local parish rate, and files a single consolidated return with the Commission covering both its own sales and the sales it facilitates. The requirement took effect July 1, 2020 under Act 216.
What is the Louisiana marketplace facilitator threshold?: $100,000 in retail sales into Louisiana in the current or previous calendar year. Act 15 of 2023 (HB 171), effective August 1, 2023, repealed Louisiana's old "200 or more separate transactions" prong, so the test is dollars-only. Act 15 also narrowed the facilitator figure from "gross" to "retail" sales, dropping wholesale and resale volume from the count.
Do Louisiana marketplace facilitators file with each parish?: No — that is the key Louisiana difference. Louisiana normally administers local sales tax parish-by-parish across roughly 60 local collectors, but a registered marketplace facilitator (and remote seller) files a single consolidated return with the Louisiana Sales and Use Tax Commission for Remote Sellers covering both state and all local tax. The Commission allocates the local pieces, so the facilitator never files separate returns with individual parishes.
When did Louisiana's marketplace facilitator law take effect?: July 1, 2020, under Act 216 (SB 138). Facilitators meeting the threshold in 2019 or 2020 had to register with the Commission by July 31, 2020. Louisiana later dropped the 200-transaction prong effective August 1, 2023 (Act 15 of 2023), leaving the $100,000 dollars-only threshold.
What sales tax rate do marketplace facilitators collect in Louisiana?: The applicable destination rate: Louisiana's 5% state rate plus the buyer's local parish (and municipal) rate, which averages roughly 5% and pushes many orders near or above 9% combined — among the highest in the country. The Commission collects the state and local pieces on a single filing rather than each parish billing separately.
Do marketplace sales count toward my Louisiana nexus threshold?: A marketplace seller is relieved of collection liability on the Louisiana sales a registered facilitator handles, and a seller whose only Louisiana sales run through registered facilitators generally does not have to register with the Commission separately. If you also make direct Louisiana sales (your own checkout, wholesale to end users), those channels remain your responsibility and a remote seller registers on the same $100,000 dollars-only test.
Is Etsy a marketplace facilitator in Louisiana?: Yes — Etsy exceeds Louisiana's $100,000 marketplace facilitator threshold and collects Louisiana state and local sales tax on facilitated orders, remitting to the Remote Sellers Commission. Etsy sellers don't collect on those Etsy transactions, but direct (off-Etsy) Louisiana sales remain the seller's responsibility.
Is eBay a marketplace facilitator in Louisiana?: Yes — eBay registered as a Louisiana marketplace facilitator and collects, files, and remits Louisiana state and local sales tax on its facilitated transactions through the Commission. Sellers still track their own direct Louisiana sales and keep resale documentation.
Is DoorDash a marketplace facilitator in Louisiana?: Yes — DoorDash collects Louisiana sales tax on the delivery orders it facilitates and remits to the Remote Sellers Commission. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.
Is Uber Eats a marketplace facilitator in Louisiana?: Yes — Uber Eats acts as a marketplace facilitator in Louisiana for the orders it processes, collecting and remitting the applicable Louisiana state and local sales tax on the food and delivery charges it bills, and remitting through the Remote Sellers Commission.
Does Shopify qualify as a marketplace facilitator?: A standard Shopify store is your own direct checkout, not a Louisiana marketplace facilitator relationship — you're the seller of record and must register with the Commission (or your local parish, if in-state) and collect once your Louisiana sales cross $100,000. Shopify Markets Pro can act as a marketplace facilitator; keep its Louisiana tax documentation before treating those orders as facilitated.

Sources

date_retrieved: 2026-06-20