Louisiana Sales Tax Account: How to Register a New Business

A new Louisiana business that qualifies as a dealer because it sells or leases taxable property, digital products, or taxable services must apply for a sales tax certificate, collect the applicable tax, and file returns with the Louisiana Department of Revenue (LDR). New businesses registering online for Louisiana state tax accounts should generally begin through geauxBIZ, which connects registration with LDR, the Louisiana Secretary of State, and other participating state agencies.

The correct registration route depends on whether the business has a physical presence in Louisiana or operates only as a remote seller. A physical-presence business may have both state and local collection responsibilities. A remote seller without Louisiana physical presence follows a separate economic-nexus analysis and, when the threshold is met, registers with the Louisiana Sales and Use Tax Commission for Remote Sellers.

Choose the Correct Louisiana Registration Path

Before starting an application, identify how the business operates in Louisiana. This avoids confusing the standard state registration process with the system created for qualifying remote sellers.

New business operating in Louisiana

A new business with physical presence in Louisiana should use geauxBIZ to register online for applicable state tax accounts. If the business is a dealer selling or leasing taxable property, digital products, or taxable services, it must apply for a sales tax certificate and take responsibility for collection and return filing.

Physical presence also affects local taxation. State and local sales taxes may both apply, and a seller with Louisiana physical presence is subject to regular state and local collection and remittance requirements. Local obligations depend on the taxing jurisdictions connected to the business’s activities. State registration should not be treated as confirmation that every applicable local requirement has been completed. For a closer look at this part of the process, see Louisiana Parish Sales Tax Registration Explained.

Remote business with no Louisiana physical presence

A seller located outside Louisiana should determine whether its remote retail sales delivered into the state exceed the economic-nexus threshold. The threshold is more than $100,000 in those sales during the previous or current calendar year. Louisiana eliminated the former 200-transaction economic-nexus test effective August 1, 2023, so transaction count is not a separate threshold under the current rule.

A remote seller without Louisiana physical presence that meets the threshold registers with the Louisiana Sales and Use Tax Commission for Remote Sellers. The commission administers state and local sales tax through one system for qualifying remote sellers.

Business that cannot register online

When online registration is unavailable, Form R-16019, Application for Louisiana Tax Number (CR-1), is the paper form used to apply for a Louisiana Revenue Account Number. This is the paper-registration alternative for that circumstance, rather than the standard starting point for an online new-business registration.

Registration Requirements at a Glance

For additional context on who must register, review Louisiana Sales Tax Registration Requirements. The key decision is not simply whether the business has Louisiana customers. It is whether the business is a dealer with taxable activity, has physical presence in the state, or is a remote seller that crosses the applicable sales threshold.

How to Register a New Business

1. Define the business’s Louisiana activity. Determine whether the business sells or leases taxable property, digital products, or taxable services. Also distinguish between a Louisiana physical-presence operation and a remote-only operation.
2. Select the appropriate registration system. A new business registering online for Louisiana state tax accounts should use geauxBIZ. A qualifying remote seller without Louisiana physical presence should use the Remote Sellers Commission system instead.
3. Follow the application prompts carefully. Use consistent business information throughout the registration. Review entries before submission, especially selections describing the business’s activities and Louisiana presence.
4. Use the paper form only when appropriate. If online registration is unavailable, use Form R-16019 to apply for a Louisiana Revenue Account Number. Avoid choosing the paper route merely because it appears interchangeable with online registration.
5. Evaluate local obligations. A physical-presence seller should identify the Louisiana political subdivisions connected to its taxable activity and verify the requirements of the applicable local collectors. The state’s general sales tax rate is 5%, while sales and use taxes imposed by political subdivisions are additional.
6. Prepare for return filing. After registration, dealers initially file monthly returns, including returns for periods with no reportable sales. Returns and payments are generally due by the 20th day of the month following the reporting period, and Louisiana sales tax returns must be filed electronically. LDR may later change a dealer’s filing frequency.

Registration is therefore the beginning of an ongoing filing process, not a one-time task. Set up internal records so taxable transactions, collected state tax, and relevant local activity can be reviewed for each reporting period.

Common Registration Problems

Using the wrong system

The standard new-business route and the remote-seller route are not interchangeable. A Louisiana physical-presence business generally starts its state account registration through geauxBIZ, while a qualifying remote seller without physical presence registers with the Remote Sellers Commission. Classify the business before choosing a portal.

Relying on an outdated transaction-count test

A remote seller may encounter references to a 200-transaction standard. Louisiana eliminated that economic-nexus test effective August 1, 2023. The remaining threshold is based on more than $100,000 in remote retail sales delivered into Louisiana during the previous or current calendar year.

Stopping after state registration

A seller with physical presence may be responsible for both state and local collection and remittance. Because local obligations depend on the applicable taxing jurisdictions, completing the state process does not by itself answer every local compliance question. Identify the relevant local collectors and confirm what each requires.

Missing zero-activity returns

Registered dealers initially file monthly returns even for periods with no reportable sales. A month without sales should not automatically be treated as a month without a filing obligation.

Applying a single rate to every location

Louisiana’s general state sales tax rate is 5%, but political subdivisions impose additional sales and use taxes. Businesses should account for the applicable local jurisdiction instead of treating the state rate as the complete combined rate.

Final Decision Checklist

• Does the business sell or lease taxable property, digital products, or taxable services in Louisiana?
• Does the business have physical presence in Louisiana, or is it entirely remote?
• If the business is remote, are remote retail sales delivered into Louisiana more than $100,000 during the previous or current calendar year?
• Should the business register through geauxBIZ or through the Louisiana Sales and Use Tax Commission for Remote Sellers?
• If online registration is unavailable, is Form R-16019 the appropriate paper alternative?
• Which Louisiana local taxing jurisdictions apply to the business’s physical-presence activities?
• Is the business prepared to file electronically each month initially, including periods with no reportable sales?
• Is there a process for reviewing the generally applicable filing and payment due date of the 20th day of the following month?

Answering these questions before registration helps align the account with the business’s actual operations. The most important distinctions are physical presence versus remote selling, state versus local responsibility, and registration versus the continuing duty to file returns.