What is trailing nexus?

Most states make you keep filing for a while after you drop below their threshold. California runs through the next full calendar year. Texas uses a rolling twelve months. We track each state's rule so you cancel on the right date, not too early.

Will I get in trouble for canceling a permit?

Not if you do it in the right order. We file every outstanding and final return first, then guide the cancellation. The real risk is canceling early or skipping a final return, which is exactly what we prevent.

Which platforms do you support?

Amazon, Shopify and WooCommerce, with BigCommerce, Etsy, Walmart and eBay supported through manual entry. You can also enter your states by hand on any platform.

Do you file my returns?

Yes. During the wind-down we file the zero-dollar returns so nothing lapses, and once you're deregistered in a state there's nothing left to file.

How is this different from Avalara or TaxJar?

They help you register and file more. We help you deregister and file less. We only charge for the states you keep.

No. TrailingZero is software that flags deregistration opportunities and handles filings. For complex situations we tell you when to bring in your accountant.

Is TrailingZero live?

Yes. Free audits are live now — run yours in minutes. Connect a store read-only or enter your registered states by hand to see which you can cancel and what it saves.

Does Louisiana have a sales tax?

Yes. The statewide base rate is 5%. Remote sellers collect it once they have nexus.

When do I have to register for sales tax in Louisiana?

When you have physical presence there or cross $100,000 in sales over previous or current calendar year.

Can I cancel my Louisiana registration if I'm under the threshold?

Generally yes, after clearing Louisiana's trailing-nexus window and filing a final return.

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.

Seller's guide

Sales tax in Louisiana

Everything an online seller needs to know about sales tax in Louisiana: the rate, when you have to register, marketplace rules, filing, and when you can cancel — in plain English.

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.

Statewide base rate: 5%
Economic threshold: $100,000 in sales
Marketplace law: Yes
Trailing nexus: Yes
Tax authority: Louisiana Department of Revenue (LDR)

Source: Louisiana Department of Revenue (LDR)

Nexus & savings calculator

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

State

Annual sales into Louisiana

Transactions (orders) per year

Louisiana no longer counts transactions — only sales matter here.

I have physical presence hereFBA/3PL inventory, an employee, or an office in Louisiana

Filing frequency

Cost per return

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.

Do you need to collect sales tax in Louisiana?

You have a duty to collect once you have nexus: physical presence (inventory, staff, an office) or economic nexus from crossing $100,000 in sales over previous or current calendar year. Louisiana used to trigger nexus at 200 transactions but removed that count in August 2023 — only the sales figure matters now.

The Louisiana rate

State rate increased from 4.45% to 5.0% effective January 1, 2025, per House Bill 10 enacted during the 2024 special legislative session. This 5% rate is temporary through December 31, 2029; it will drop to 4.75% on January 1, 2030.

Marketplace and direct sales

Marketplaces like Amazon collect Louisiana tax for you, but those sales don't count toward your own threshold. Direct sales on your own store you collect yourself.

Filing and zero returns

Once registered, Louisiana requires a return every assigned period even when you owe $0 — miss one and you can face penalties. Filing frequency (monthly or quarterly) is assigned by the Louisiana Department of Revenue based on taxable sales volume.

When you can cancel

If your Louisiana returns are mostly $0, you may be over-registered. Canceling your Louisiana sales tax registration makes sense if you have consistently fallen below the $100,000 gross revenue threshold in both the current and prior calendar year and have no physical presence in the state. The catch is that Louisiana has not published a clear trailing nexus rule, so it is safest to remain registered through the end of the calendar year in which you last exceeded the threshold, file a final return for the last active period, and then submit Form R-3406 to the Department of Revenue by mail, fax, or email — note that failure to file this form will result in estimated assessments continuing to accrue.

Where TrailingZero fits

TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and maps your real nexus in Louisiana and flags whether you should register, keep filing, or cancel. 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 Sales tax guide FAQ

Does Louisiana have a sales tax?: Yes. The statewide base rate is 5%. Remote sellers collect it once they have nexus.
When do I have to register for sales tax in Louisiana?: When you have physical presence there or cross $100,000 in sales over previous or current calendar year.
Can I cancel my Louisiana registration if I'm under the threshold?: Generally yes, after clearing Louisiana's trailing-nexus window and filing a final return.
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.

See what you can stop paying in Louisiana

Run a free audit and see which registrations you can drop — in minutes, no card required.

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Other states

See all states →

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.