Louisiana economic nexus threshold
| Threshold | $100,000.00 |
|---|---|
| How the tests combine | the dollar test is the only test |
| Measured over | the previous or the current calendar year, whichever triggers first |
| Sales basis | gross sales, before any deduction |
| Do marketplace sales count toward it | sources disagree |
| In force since | 2023-08-01 |
| Rule last verified | 2026-08-03 |
Do marketplace sales count toward the threshold? Sources disagree
This is one of the jurisdictions where published sources do not agree, so StateWise does not pick one.
Sources disagree on Louisiana. The Louisiana Sales and Use Tax Commission for Remote Sellers, the authority that administers remote seller registration, states that a remote seller "should only consider direct sales for delivery into Louisiana" and that marketplace sales "may be excluded". The Sales Tax Institute Economic Nexus State Guide, the source StateWise seeds every other row from, records Louisiana as including marketplace sales toward the individual seller's threshold. StateWise defaults to the Commission, because it is the controlling authority and because counting marketplace sales here would warn a seller they had crossed a line the state says they had not. Both readings are shown with their own number and their own verdict, and neither is hidden. The Commission is the only authority that can settle this. Ask them before you register, and before you decide not to.
The app renders both readings side by side and names the disagreement wherever Louisiana appears. Resolving it silently in either direction is the thing a monitoring tool must not do: reading it one way can understate exposure, and reading it the other can lead to registering somewhere it was never owed, which buys permanent filing obligations in a state with little sales in it.
This rule has changed, and the older version still governs the period it covered
| In force from | Until | Threshold | Measured over |
|---|---|---|---|
| 2023-01-01 | until 2023-08-01 | $100,000.00 or 200 transactions | the previous or the current calendar year, whichever triggers first |
| 2023-08-01 | still in force | $100,000.00 | the previous or the current calendar year, whichever triggers first |
A repeal does not reach backwards. A period is measured against the rule that was in force at the time, so a seller who met an older test met it, and a later change does not undo that. StateWise stores every crossing date with the rule version that produced it for exactly this reason. Kentucky is the worked example.
What "measured over" is doing
A threshold is a number and a period, and the period is the part most charts omit. Louisiana measures over the previous or the current calendar year, whichever triggers first. Two sellers with identical annual sales can sit on opposite sides of this line because their sales fall differently inside that window.
Source
Louisiana Sales and Use Tax Commission for Remote Sellers, FAQ (marketplace sales excluded from the remote seller's own threshold), verified 2026-08-03; Sales Tax Institute, Economic Nexus State Guide (chart dated 2026-05-04) records the opposite and is shown alongside
https://remotesellers.louisiana.gov/FAQ
Last verified 2026-08-03. StateWise publishes the verification date beside every rule because a threshold with no date on it is a claim a reader cannot evaluate.
What this page does not tell you
- Whether what you sell is taxable in Louisiana.
- Anything about home-rule local taxes, which are outside this tool.
- What happens to an obligation after sales fall back below a threshold.
- Any deadline. Crossing a threshold is the point at which a state expects a seller to look into registering, and that decision has lasting consequences in both directions.
Related: the full jurisdiction table, how StateWise counts your sales, and what StateWise reads, and what it ignores.