All states › Louisiana
Every step to open an LLC in Louisiana and get ready to hire, in order, with the official state page for each one. Agencies you'll deal with: Secretary of State · Department of Revenue · Louisiana Workforce Commission · Office of Workers' Compensation · Patient's Compensation Fund.
This is the most common path: a new LLC, general business, paying W-2 employees and 1099 contractors. Adding a location, forming a corporation, or in a licensed industry? Customize it and check off steps as you go.
Customize this checklistPopular Louisiana business types:
Do this first. The state tax and payroll accounts ask for your registration details.
Apply free on the IRS website and get the number immediately. You'll need it for the state tax registration, a business bank account, and payroll. Opening a new location? You already have one; the same EIN works in every state.
This internal document sets out who owns what, how decisions get made, and what happens if an owner leaves. It isn't filed with the state, but banks often ask for it, and it helps protect your liability shield. Single-owner LLCs need one too.
Bring your EIN letter, filed formation documents, and operating agreement or bylaws. Keeping business and personal money separate is one of the main things that protects your personal assets.
Many businesses need a license or permit before opening, separate from registering the company. Check three levels: the state licensing board for your field, your city or county, and any federal agency that regulates your industry.
If you want S corp taxation, file IRS Form 2553. The deadline is tight: generally within 2 months and 15 days after the start of the tax year you want it to apply. See Business basics for when it makes sense.
File Articles of Organization (or the state's equivalent) online through geauxBIZ (Secretary of State online filing).
You need a registered agent with a street address in Louisiana to receive legal papers and state notices. Use a registered agent service if you have no one local.
Trade names can be registered with the Secretary of State.
Louisiana uses civil law, and local governments are parishes, not counties. New Secretary of State fees took effect October 1, 2026 (Act 921 of 2026); paying by credit card adds a $5 fee.
Register with the Department of Revenue online through LaTAP (Register My Business), then file withholding returns (L-1, plus L-3 annual reconciliation by Jan 31). Parish and city sales taxes are registered and filed separately with local collectors.
No local income tax on wages. Parishes and cities levy their own sales taxes, and some require local occupational licenses.
Louisiana sales tax is split between the state and local collectors. Register and file with each parish where you make sales.
Applies if you sell products, or services this state taxes. Most medical care is exempt. See Business basics for sales tax.
Louisiana calls it a Sales tax certificate (sales tax account). Register with the Louisiana Department of Revenue through LaTAP (Louisiana Taxpayer Access Point) before you make your first taxable sale in Louisiana. You'll collect tax from customers and send it to the state.
Give your supplier Louisiana Resale Certificate so you don't pay tax on inventory you'll resell. Issued by the Louisiana Department of Revenue through LaTAP; valid for one year from approval and must be renewed every year. Keep certificates your own customers give you, too.
Out-of-state sellers must register once sales into Louisiana pass $100,000 (previous or current calendar year), even with no office here.
The 5% state rate is scheduled to last until December 31, 2029. Vendor's compensation (the timely filing discount) was repealed for remote sellers starting in 2025.
Applies once you pay W-2 employees who work in this state.
Form I-9 is never mailed to the government. You keep it in your own files and show it only if ICE or the Department of Labor asks for an inspection.
Federal posters (minimum wage, EEO, FMLA if you have 50+ employees, and others) go alongside the state ones.
Register once you pay wages to employees working in Louisiana. Reports and payments are usually quarterly.
Required at 1 or more employees. Every employer must buy insurance or get approval to self-insure unless exempt. Domestic workers and most real estate salespersons are exempt.
Report new hires and rehires with name, address, SSN and employer FEIN.
Louisiana's wage payment rules:
$7.25 (federal; no state minimum wage law) an hour.
No state paid sick leave law; local mandates preempted (not re-verified).
No state-run retirement program mandate for private employers.
Louisiana doesn't require harassment training for private employers. A written policy and a yearly refresher are still best practice.
Display the state's required labor law posters where employees can see them, along with the federal posters. Workers' comp notices come from your carrier.
Have each new employee complete Louisiana Form L-4. The federal W-4 does not substitute for state withholding.
The W-9 gives you the contractor's legal name and tax ID for their 1099. Check the classification first: if you control how and when they work, they may legally be an employee.
File with the IRS and send the contractor a copy by January 31. For payments made in 2026 and later, the reporting threshold is $2,000 per contractor per year (it was $600 before).
Recurring deadlines. Put these on your calendar now.
FinCEN's final rule, effective August 14, 2026, permanently exempts companies formed in the U.S. from beneficial ownership reporting. Ignore letters or emails demanding a BOI filing fee; they're a common scam. Only companies formed outside the U.S. still file.
Providers who show financial responsibility for the first $100,000 per claim and pay Fund surcharges get the $500,000 cap and excess coverage.
Keeps your business in good standing with the state. Missing it can lead to penalties or dissolution.
File unemployment wage reports each quarter and state withholding returns on the schedule you're assigned (if the state has income tax), plus the annual W-2 reconciliation.
Returns are due by the 20th of the month after the monthly or quarterly period ends; remote sellers file monthly with the Remote Sellers Commission. File a zero return if you had no sales; skipping it can bring penalties.
Recurring dates for Louisiana and federal filings. A payroll service handles most payroll lines, but you should know they're happening.
| When | What | Filed with |
|---|---|---|
| Apr 30 | Q1 UI wage report and tax | Louisiana |
| Jul 31 | Q2 UI wage report and tax | Louisiana |
| Oct 31 | Q3 UI wage report and tax | Louisiana |
| Jan 31 | Q4 UI wage report and tax; annual domestic employer UI filing | Louisiana |
| Assigned schedule | Sales tax return (file a zero return if no sales) | Louisiana |
| Jan 31 | W-2s to employees and SSA (with W-3); Form 940; 4th-quarter Form 941 | IRS / SSA |
| Jan 31 | 1099-NEC to contractors and IRS | IRS |
| 15th monthly | Federal payroll tax deposit (monthly depositors) | IRS |
| Apr 30 · Jul 31 · Oct 31 | Form 941 for the quarter | IRS |
| Jul 31 | Form 5500 or 5500-SF, if you sponsor a 401(k) (Oct 15 with Form 5558 extension) | DOL (EFAST2) |
Last verified: October 27, 2026
The Louisiana state filing fee for an LLC is $125. That's the fee to form your LLC with the state. Expect other costs too, such as a registered agent service if you use one, licenses, and annual filings. See the checklist above for each step.
You need to register to collect sales tax in Louisiana if you sell taxable products or services there. The state rate is 5%, and local taxes may add to it. Registration cost: See state site.
Out-of-state sellers must register once their sales into Louisiana pass $100,000 a year. Having an employee or office in Louisiana also creates nexus right away.
Recurring filings include: file the Annual Report; file quarterly unemployment reports and withholding returns; file sales tax returns on time. The deadline calendar above lists the dates.
This guide organizes official requirements. It isn't legal or tax advice. Fees, forms, and deadlines change, so confirm on each linked state page before you file, and talk to an attorney or CPA about your specific situation.
About · Privacy Policy · Referral Disclosure · Terms of Use · hello@openmybizbystate.com
© 2026 OpenMyBiz by State