50 State Series: How to move your LLC or corporation out of Louisiana and keep your EIN

Attorney and CPA Chad D. Cummings examines Louisiana’s significant tax reforms and remaining challenges in this presentation. The state has made major progress, replacing its graduated individual income tax with a flat 3.0 percent rate and improving its corporate tax structure, which helped it climb nine places on the Tax Foundation’s 2026 State Tax Competitiveness Index. However, Louisiana still has the highest combined state and local sales tax rate in the country at 10.1 percent, no centralized sales tax administration across 64 parishes, and continues to tax business inventory. This presentation shows how redomestication allows Louisiana business owners to transfer their company’s legal domicile to Florida or Texas without dissolving the entity, without creating a new company, and on a completely tax-free basis while preserving the same FEIN, contracts, credit history, and bank accounts. If you own a business in Louisiana, the income tax improvements are helpful, but the overall burden remains higher than in states with no income tax. Learn more: https://www.cummings.law/redomestication/