To what transactions is sales tax applied?


The state general sales and use tax is levied on the following transactions:
  1. The sale of tangible personal property or digital products in this state.

  2. The use, consumption, distribution, or storage for use or consumption in this state of any tangible personal property or digital products.

  3. The lease or rental within this state of any item or article of tangible personal property or digital products.

  4. The sales of certain services as defined in LA R.S. 47:301.3. Those services are the rental or furnishing of sleeping rooms, cottages, cabins etc.; the furnishing of admissions to places of amusement, recreational events, athletic entertainment, etc. and charges for participation in amusement activities; parking, storing, or keeping of motor vehicles; printing and copying services; laundry, cleaning, pressing, alteration, repairs, and dyeing services; the furnishing of cold storage space and the preparation of property for such storage; repairs and maintenance of tangible personal property; telecommunications services; prewritten computer software access services; information services; and cable television services, direct-to-home satellite services, video programming services by cable and satellite providers, and satellite digital audio radio services.*

All sales, use, consumption, distribution, storage for use or consumption, leases, and rentals of tangible personal property or digital products are taxable, unless an exemption or exclusion is provided by law for a particular transaction. In the case of service transactions, only the particular transactions enumerated in the law are taxable.

*Cable and satellite services are also subject to an additional state tax rate of 5%.


Filing Dates


News & Announcements

June 16, 2025

Suspects arrested, products seized and businesses closed in multi-agency vape crackdown

BATON ROUGE – A multi-agency state and federal crackdown on unauthorized vape products in Louisiana resulted in ten arrests and more than $1 million worth of illegal vape pens, pods, juices and other products taken off the streets.

June 12, 2025

Louisiana men arrested for gambling-related tax fraud scheme

BATON ROUGE – Two Louisiana men face felony charges for their alleged involvement in a scheme to steal of hundreds of thousands of dollars in state income tax refunds.

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.


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