The combined average local and state sales tax rate in Louisiana is 9.52 as of Jan. 1, which is the second-highest rate among the 50 states, according to a new analysis from the Tax Foundation. The state’s sales tax rate now stands at 4.45 percent, while the average local sales tax – weighted for population – is 5.07 percent, the Tax Foundation analysis states. And the maximum local sales tax rate in Louisiana is 7 percent, according to the study.