The Complete Guide to Louisiana Business Licenses
Louisiana does not issue a general state business license, but most parishes and cities require an occupational license. Sellers register for state sales tax with the Department of Revenue and for local sales tax with their parish.
Step 1: Form the LLC
File Articles of Organization with the Secretary of State. The fee is $125 from October 1, 2026 (previously $100), and the annual report is $35. See the Louisiana LLC guide for every formation step.
Step 2: State and local sales tax
If you must collect sales tax, register with the Louisiana Department of Revenue through LaTAP. The state rate is 5% (since January 1, 2025). Parish and local sales taxes are registered and filed separately with your parish's collector. Employers register for withholding through LaTAP and for unemployment insurance with the Louisiana Workforce Commission.
Step 3: Parish and city occupational license
Most parishes and cities require an annual occupational license. In New Orleans, any business in Orleans Parish needs one; you apply through the city's One Stop App and Bureau of Revenue, the fee follows the city's tax tables, and the license expires every December 31.
Step 4: Contractor and professional licenses
The State Licensing Board for Contractors requires:
- a license for commercial projects of $50,000 or more, and for residential projects of $50,000 or more or any structural work;
- a registration for home improvement projects over $7,500 and up to $50,000;
- a license for electrical, mechanical and plumbing work over $10,000.
Trade names
A trade name is registered with the Secretary of State — $95 from October 1, 2026.
Checklist
| Registration | Agency | Cost |
|---|---|---|
| Articles of Organization | Secretary of State | $125 (from Oct 1, 2026); $35 annual report |
| State sales tax and withholding | Department of Revenue (LaTAP) | If you collect sales tax |
| Parish / local sales tax | Parish collector | Separate registration |
| Occupational license | Parish or city | Annual; set locally |
| Contractor license or registration | State Licensing Board for Contractors | By project size |
Frequently Asked Questions
Does Louisiana require a business license?
Louisiana has no general state business license, but most parishes and cities require an annual occupational license, and sellers register for state and parish sales tax.
Do I need an occupational license in New Orleans?
Yes. Any business in Orleans Parish needs an occupational license from the city's Bureau of Revenue; it expires every December 31.
What is the Louisiana sales tax rate?
The state rate is 5% since January 1, 2025. Parish and local sales taxes are added and filed separately.
How much does it cost to form an LLC in Louisiana?
The Articles of Organization cost $125 from October 1, 2026 (previously $100), and the annual report is $35.
When does a Louisiana contractor need a license?
For commercial projects of $50,000 or more, residential projects of $50,000 or more or any structural work, and electrical, mechanical or plumbing work over $10,000. Home improvement work over $7,500 needs a registration.