Louisiana State Law

Louisiana businesses must register with the Secretary of State before conducting business in the state. Sole proprietors using a trade name must file a DBA with the Secretary of State.…

Source: LA Secretary of State

Louisiana employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the Louisiana…

Source: LA Workforce Commission

Louisiana does not have a state minimum wage law and defaults to the federal minimum of $7.25 per hour. Tipped employees may be paid $2.13 per hour provided tips bring…

Source: LA Workforce Commission

Louisiana employers with one or more employees must carry workers compensation insurance. Coverage may be obtained through a private insurer or the Louisiana Workers Compensation Corporation (LWCC). Sole proprietors are…

Source: LA Office of Workers Compensation

Louisiana professional licensing is administered through multiple state boards covering engineers, architects, real estate agents, healthcare providers, accountants, and contractors. The Louisiana.gov business portal provides a directory of licensing requirements…

Source: LA Secretary of State

Louisiana requires contractors performing commercial work valued at $50,000 or more to be licensed by the State Licensing Board for Contractors. Residential contractors performing work over $75,000 must hold a…

Source: LA State Licensing Board for Contractors

Louisiana Economic Development (LED) FastStart provides fully customized, no-cost employee recruitment, screening, and training services to new or expanding companies in Louisiana. The program covers training costs for qualifying businesses…

Source: LA Department of Economic Development

Louisiana Economic Development supports small business lending through partnerships with CDFIs and community lenders via the SSBCI program. Loans target Louisiana small businesses in underserved communities and rural areas that…

Source: LA Department of Economic Development

Home-based businesses in Louisiana are regulated by local parish and municipal zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer visits,…

Source: LA Secretary of State

Louisiana LLCs are formed by filing Articles of Organization with the Secretary of State and paying a $100 fee. All LLCs must designate a registered agent with a Louisiana address…

Source: LA Secretary of State

Louisiana corporations are formed by filing Articles of Incorporation with the Secretary of State and paying a minimum $60 fee. Corporations must designate a registered agent in Louisiana and file…

Source: LA Secretary of State

Louisiana LLCs and corporations must file an Annual Report with the Secretary of State by the anniversary date of formation each year. The filing fee is $35 for LLCs and…

Source: LA Secretary of State

Louisiana imposes a flat 5.5% corporate income tax on net income attributable to Louisiana, effective for tax years beginning January 1, 2025, replacing a prior graduated rate structure. C corporations…

Source: LA Department of Revenue

Louisiana imposes a state sales tax of 5% on retail sales of tangible personal property and certain services, with parish and municipal taxes bringing combined rates up to 12.95% in…

Source: LA Department of Revenue