SALT Alert: Louisiana State and Parish Sales Tax Returns May Now Be Filed in a Combined Return

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December sales tax returns may be filed using either the multi-jurisdictional or single sales tax returns. The new Combined State and Local Sales and Use Tax return is targeted for implementation February 1, 2026, for filing the January 2026 tax period.

Registration Requirements for the Parish E-File (PEF) System

Taxpayers need to register with the Parish E-File (PEF) system to obtain a unique identification number to link all local returns to the state return. Parish E-File is an online tool that facilitates secure electronic filing of state and parish/city sales and use tax returns. Taxpayers should be collecting and remitting both state and parish/city taxes on taxable sales.

Filing Rules for Remote Sellers

Remote sellers and businesses that have met the definition of remote seller (annual sales of $100,000 or more; or 200 or more transactions per year, but do not have physical presence in Louisiana) should register with the Louisiana Commission for Remote Sellers (Commission) to file a single return for state and local taxes.

Each physical location of a business entity will be able to report all state and local sales and purchases activity not only from one centralized site but in one uniform return.

Things to Know about the New Combined State and Local Sales Tax Return:

The new return will replace the single and multi-jurisdictional returns currently available in Parish eFile
Filing frequencies will need to be the same for the state and all local authority accounts for a business location
All state and local sales information will be needed to complete the return
Taxpayers will have the option to “not file” the state return, i.e., if filing a consolidated state return (Note: the state information will still be needed to complete the combined return, even if only submitting the local portion)
The new combined return will replace the sales tax returns only (the separate hotel/motel returns will remain available)

Now is a good time to review your sales tax registration, filing frequencies and data requirements. FD’s SALT experts can help you evaluate readiness and navigate next steps.

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