Under La. R.S. 47:302(K), LDR is required to collect a 9 percent tax on out-of-state purchases made before July 1, 2018, and 8.45 percent tax on out-of-state purchases made on or after July 1, 2018. These rates (which includes 4 percent to be distributed by LDR to local governments) are in lieu of the actual rate in effect for your area, and is payable regardless of the actual combined state and local rate for your area.
This law ensures that Louisiana businesses are not at a competitive disadvantage with out-of-state businesses who are not required to collect sales tax.