How to Fill Out the New Louisiana Combined Sales Tax Return

As a follow-up to our recent communication regarding the Louisiana Sales Tax Filing Frequency changes, we want to provide additional guidance on how to complete the new Combined State and Local Sales Tax Return via Parish E-File. This change is effective January 1, 2026, and applies to Sales Tax Returns due February 2026.

What’s Changing?

• Beginning with the January 2026 return, the Louisiana Department of Revenue is introducing a uniform online return that allows you to report all State and Local sales and purchases for each physical business location in one consolidated filing.
• By filing one combined return, Parish E-File will submit your State and Local Sales Tax returns to the appropriate taxing authorities on your behalf.

Key Details About the New Return:

• Master Location Number: Parish E-File will assign a unique Master Location Number to each of your business’s physical locations. This number will group all associated State and Local account numbers for that location.
• Note: This number is for Parish E-File use only and does not replace your official tax account numbers.
• Return Format Update: The new return will replace the current single and multi-jurisdictional returns in Parish E-File. However, the State Schedule B for multi-location filers will remain available.

What You’ll Need to File:

• Physical Location Details
  • Each location’s State and Local account numbers
  • If you’re missing any account numbers, please contact the appropriate taxing authority before filing.
• Matching Filing Frequencies
  • Ensure that the filing frequency for both State and Local accounts is set to monthly.
  • The combined return will not be available unless all frequencies match.

While the combined return is now available, other filing methods remain in place—with some caveats:

Other Filing Options:

• LaTAP – State Returns Only: You may continue to file state sales tax returns through LaTAP. However, if you choose to file local returns using the combined return on Parish E-File, all state sales information must still be entered as part of the combined return—even if the state return itself is filed separately on LaTAP.
• Sales Tax Online: You may continue to file returns through Sales Tax Online; however, seven parishes do not allow use of this system:
  Allen, East Baton Rouge, East Feliciana, Orleans, St. James, Terrebonne, Washington.
• Paper Returns
  Paper returns may still be mailed; however, four parishes require electronic filing:
  Ascension, Lafourche, Rapides, St. Helena.

For step-by-step instructions on how to fill out the new return, please click here. For an updated list of exemptions and codes, click here.

If HTB currently files your sales tax returns, we are already managing these updates on your behalf. As always, our CAAS team is here to answer questions and provide assistance as needed. Contact us today for support.