Frequently Asked Questions

General Sales Tax

1. What is the state sales tax rate?

2. What is included in sales price?

3. What is included in cost price?

4. Are delivery and freight charges taxable?

Taxable Services

1. Did the legislature adopt any new taxable services?

2. What are prewritten computer software access services?

3. What are information services?

4. Are there any exclusions from information services?

5. How many services are subject to sales tax in Louisiana?

6. Does the taxable service of “furnishing of sleeping rooms” include rooms purchased through online travel companies (such as Expedia and Orbitz) or Airbnb rentals?

7. What is included in the taxable service of “furnishing of admissions”?

8. Is the seller’s service or processing fee taxable?

9. What type of parking fees are taxable?

10. Are repairs and maintenance to tangible personal property taxable?

11. Are repairs and maintenance to my home taxable?

12. Which sales taxes apply to telecommunications services?

13. Are telecommunications services subject to local sales tax in Louisiana?

14. Are cable and satellite subject to Louisiana sales tax?

15. Are cable and satellite services subject to local sales tax in Louisiana?

16. How do telecommunications, cable, and satellite services providers report the additional state sales tax rate?

Exemptions

1. Are vending machine sales subject to sales tax?

2. Are sales from food trucks, drive-ins, candy and nut counters, and snack bars taxable?

3. Are purchases of bibles, songbooks, or literature by certain religious institutions for instructional classes exempt from sales tax?

4. Which sales and use tax exemptions are being repealed?

5. Which existing sales tax exemptions were retained and remain in effect for taxable periods beginning on or after January 1, 2025?

6. Are any of the medical exemptions changed?

7. Are there changes to the agricultural exemptions and exclusions?

8. Are there changes to the manufacturing, machinery and equipment exemptions?

9. How are the school and educational materials exemptions treated?

10. How are intergovernmental and governmental transaction exemptions treated?

Vendors Compensation

1. What is state’s vendor’s compensation deduction rate?

2. What is the maximum amount of vendor’s compensation?

Digital Products

1. Are digital products subject to sales and use tax?

2. What digital products are subject to sales and use?

3. What are digital audiovisual works?

4. What are digital audio works?

5. What are digital books?

6. What are digital codes?

7. What are digital applications and games?

8. What are digital periodicals and discussion forums?

9. What things are not digital products?

10. What digital products are excluded from taxation?

11. Are there any exemptions for digital products?

12. Is custom computer software subject to tax?

Sourcing

1. How are sales sourced?

Bundling

1. What is a bundled transaction?

2. What is the general rule for bundled transactions?

3. Is packaging a distinct and identifiable product?

4. Are free objects distinct and identifiable products?

5. Are items included in the definition of sales price distinct and identifiable products?

6. Are there exceptions to the general bundling rule?