Louisiana Clarifies Sales Tax Treatment of Delivery, Freight, and Transportation Charges - Liskow & Lewis, APLC
Louisiana has clarified that delivery, freight, and transportation charges are generally subject to state sales tax, with limited exceptions for separately stated charges when the customer picks up the item or when the delivery is made by common carrier. This change affects out-of-state sellers who must now collect and remit tax on these charges.
Aforeworn detected this change in the Small Cross-Border Importers space on July 8, 2026 and published this briefing so affected operators are forewarned rather than caught off guard. It is rated High urgency. Out-of-state sellers shipping to Louisiana, including China-sourced sellers, apparel importers, electronics importers, and dropship-to-DTC businesses. should confirm how it applies to their specific situation before acting. There is a time constraint attached: Immediately; effective for sales on or after the clarification date (likely retroactive to prior periods, but at least going forward).. Acting after that point can mean penalties, a lapsed licence, or lost eligibility — exactly the kind of surprise Aforeworn exists to prevent. Aforeworn monitors Small Cross-Border Importers continuously and turns every detected change into a plain-English briefing like this one, so you always know first. Forewarned is forearmed.
What changed
Louisiana now requires sales tax on delivery, freight, and transportation charges unless the customer picks up the item or the delivery is by common carrier and the charge is separately stated.
Who it affects
Out-of-state sellers shipping to Louisiana, including China-sourced sellers, apparel importers, electronics importers, and dropship-to-DTC businesses.
What you must do
Review current shipping charge practices and update sales tax collection systems to include delivery charges in taxable sales for Louisiana.
Deadline
Immediately; effective for sales on or after the clarification date (likely retroactive to prior periods, but at least going forward).
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