Louisiana Used Car Sales Tax: 5% State Rate, Parish Tax, Private Sales and Deadlines

In Louisiana you owe sales tax on a used car from a dealer, and you owe it on a private sale too. As of Oct 19, 2026 the state rate is 5%, and parish and city taxes stack on top based on where the car will be registered and kept. You have 40 days from the purchase to pay at the Office of Motor Vehicles or a public tag agent. Louisiana has no casual-sale exemption for vehicles, so a private sale doesn't get you out of it.

I read the Department of Revenue's bulletin on the 2025 rate change, its revenue ruling on vehicle transfers, the two statutes that matter, OMV's used-title page and OMV's tax policy, all on Oct 19, 2026. A lot of what's still floating around online is from before 2025, when the state rate was 4.45%.

The rate, and when it changes

LDR's Revenue Information Bulletin 25-007 says Act 11 of the 2024 Third Extraordinary Session set the state sales tax at 5% starting Jan. 1, 2025. LDR's FAQ marks that 5% as running "until 12/31/2029," and NOLA.com reported that the rate is scheduled to drop to 4.75% in 2030. So any guide quoting 4.45% is out of date.

The local piece is where the real variation sits. OMV says the tax is based on the vehicle's domicile, meaning where it'll be registered and garaged, and it posts a parish tax table. An old 2020 LDR flyer showed local rates from 1.85% to 7% back then, but don't plan around that range. Look up the current combined rate for your address.

Why private sales are taxed

Louisiana law normally exempts an "isolated or occasional sale" by someone who isn't in the business. R.S. 47:303 carves vehicles out of that. LDR's Revenue Ruling 06-002 says plainly that there are no occasional sales of motor vehicles. Our Louisiana private-sale title transfer guide covers the steps on the title itself.

That ruling also explains gifts. Citing Attorney General opinions from 1978, it says a true donation with no consideration isn't a taxable sale. But if the person getting the car takes over the loan on it, tax is owed on the debt balance they assume. OMV wants the Act of Donation notarized either way.

What the tax is figured on

OMV's used title page says the tax is assessed on the sales price minus any qualifying trade vehicle and rebate. On dealer deals, R.S. 47:305 says a vehicle returned to the dealer's inventory comes off the price at its wholesale value. On a private sale, you'll need the original notarized bill of sale "specifying the actual consideration," and OMV says the title assignment has to be notarized too, though in some cases an authorized agent of a federally insured bank can witness it instead.

A quick example, as of Oct 19, 2026. On a $10,000 private sale with no trade-in, the state share is $500. Add your parish and city rate on top. If your local rate were 5%, the total would be $1,000, though that's just an illustration.

OMV's tax policy (Policy 47.00, revised Jan. 5, 2026) adds a trap for flippers. If the paperwork shows more than one private sale since the last title, OMV processes a "multiple transfer," and tax and fees are due for each assignment. So, a seller who never titled the car in their name can hand you a bill for their tax too. Never buy an open title.

Fees and deadlines

• Deadline: 40 days from the purchase or delivery date, per OMV Policy 47.00, with penalty and interest after that. Title and plates aren't issued until the tax is paid.
• Title fee: $68.50.
• Handling fee: $8.
• Local fee: up to $6, where it applies.
• Lien recording: $15 with a UCC-1, or $10 for other security agreements.
• Plate: varies by vehicle type, weight and selling price.

Flood cars and brands

Honestly, the tax is the easy part. Louisiana gets hit by hurricanes and flooding, and flooded cars get cleaned up and resold, sometimes across state lines. Read our Louisiana salvage and rebuilt title rules before you buy anything with a past. Check the VIN on NMVTIS for flood or salvage brands from any state, and read a CARFAX report or AutoCheck for where the car has been registered. For how Louisiana's rate compares with other states, see our used car sales tax guide.

Price note: CarVins is a licensed CARFAX and AutoCheck reseller with no affiliation to CARFAX, AutoCheck or Experian. Mid October 2026 rates were about $5.50 per guest report, $4.50 for members and $6.75 for a two-report bundle, where retail is around $39.99 to $44.99. Please confirm price at checkout, since it can change.

Sources

• Louisiana Department of Revenue, Revenue Information Bulletin 25-007 and Revenue Ruling 06-002 (read Oct. 19, 2026)
• LDR FAQ: What is the state sales tax rate?
• R.S. 47:303 and R.S. 47:305
• Louisiana OMV: Used title and registration
• OMV Policy 47.00, sales and use tax
• NOLA.com: Louisiana sales tax rate increases