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Economic nexus

Louisiana economic nexus threshold

Louisiana's economic nexus rule decides when out-of-state sellers must collect sales tax. Here's the current threshold, how it's measured, and how the transaction-count rule has changed.

By John DoeReviewed by Jane Doe, CPAUpdated June 2026How we verify

Verify before you act

Sources currently disagree on some details for this state — especially the trailing-nexus window and how to deregister — so we've flagged it for manual review. Treat this page as a starting point and confirm with Louisiana Department of Revenue (LDR) or a tax professional before you register or deregister.

Sales threshold
$100,000
Transaction threshold
Removed
Logic
sales only
Measured over
previous or current calendar year
Effective
July 2020

Source: Louisiana Department of Revenue (LDR)

Nexus & savings calculator

Estimate whether you still have nexus in Louisiana — and what canceling could save.

$

Louisiana no longer counts transactions — only sales matter here.

$
  • Physical presence
  • Sales over $100,000
  • Transactions (not counted here)
Likely eligible to cancel

Based on these numbers you likely no longer have nexus in Louisiana. You can usually deregister after clearing the trailing-nexus window and filing your final return.

Trailing nexus: Louisiana applies trailing nexus — you must keep filing for a window after your nexus ends. Confirm the exact window before canceling.

You could stop paying

$600/ yr

How to cancel in Louisiana →

Estimate only — general education, not tax advice. Confirm with Louisiana's tax authority before you register or deregister.

What is economic nexus in Louisiana?

Economic nexus means you can owe sales tax in Louisiana based purely on your sales volume there — no physical presence required. It traces to the 2018 South Dakota v. Wayfair decision. Louisiana's threshold took effect July 2020.

Today the threshold is $100,000 in sales, measured over previous or current calendar year.

The transaction-count history

Louisiana used to trigger nexus at 200 transactions but removed that count in August 2023 — only the sales figure matters now.

That matters because the 200-transaction prong used to catch very small sellers — 200 orders can be just a few thousand dollars of sales. If transactions were the only reason you registered in Louisiana, that trigger is gone.

What counts toward the threshold

gross revenue from retail sales of tangible personal property, products transferred electronically, or services delivered into Louisiana; exempt sales included; marketplace-facilitated sales excluded when facilitator is already collecting and remitting

Marketplace-facilitated sales do not count toward your own Louisiana threshold.

Where TrailingZero fits

TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and tracks your sales against Louisiana's threshold so you register only when you truly cross it — and deregister when you fall below. During any wind-down it can file the zero-dollar returns so nothing lapses — and you only pay for the states you genuinely keep. Run a free audit anytime; this page is free education either way.

Louisiana Economic nexus FAQ

What is the economic nexus threshold in Louisiana?
$100,000 in sales, measured over previous or current calendar year, in effect since July 2020.
Did Louisiana remove the 200-transaction rule?
Louisiana used to trigger nexus at 200 transactions but removed that count in August 2023 — only the sales figure matters now.
Do marketplace sales count toward economic nexus in Louisiana?
No, facilitated sales don't count toward your own threshold.
Is this tax advice?
No. This page is general education built from public sources and the rules change often. Confirm your specific situation with the state's tax authority or your accountant before you register or deregister.

More on Louisiana sales tax

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Other states

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Sources

Primary sources reviewed for this page. Data current as of June 2026.

TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.