General Sales & Use Tax

General Sales & Use Tax

Who Must File?

The state general sales tax is payable by users, consumers, lessees, and persons receiving services taxable under the law. If a seller or lessor qualifies as a dealer under the definition of the term at R.S. 47:301(4), they must apply for a sales tax certificate, collect the proper taxes from customers, and file returns with the Louisiana Department of Revenue. A seller or lessor will qualify as a dealer subject to tax collection requirements if they lease, rent, or sell tangible personal property or digital products in the state, furnish services in the state that are taxable under the statute, hold property in the state for resale, maintain a business location in the state, operate in the state through full-time or part-time resident or nonresident salesmen or agents, maintain an inventory in the state of tangible personal property or digital products for lease or rental, or delivery in a vehicle owned or operated by the seller.

Rate of Tax

The state sales tax rate is 5%. See R-1002, Table of Sales Tax Rates for Exemptions for more information on the sales tax rate applicable to certain items.

Date Payment and Return Due

Sales tax returns and tax payments are due on or before the 20th of the month following the close of the calendar month or calendar quarter of the reporting period.

Basis of Tax

The state general sales tax is due on the sales price [R.S. 47:301(13)] for transactions subject to the sales tax and on the cost price [R.S. 47:301(3)] for transactions subject to use tax. The taxable base includes the total amount for which tangible personal property or digital products are sold, including any services rendered by the seller in connection with the sale, the gross amount charged for the lease or rental of tangible personal property or digital products, and the total amount charged for taxable services.

The state general sales and use tax is levied on the following transactions:

1. The sale of tangible personal property or digital products at retail in Louisiana;

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

3. The lease or rental within Louisiana of any item or article of tangible personal property or digital products; and,

4. The sale of services as defined in the statutes under R.S. 47:301.3, which include the following:

   a. Furnishing of sleeping rooms, cottages, cabins etc.;

   b. Furnishing of admissions to places of amusement, recreational events, athletic entertainment, etc. and charges for participation in amusement activities;

   c. Parking, storing, or keeping of motor vehicles;

   d. Printing and copying services;

   e. Laundry, cleaning, pressing, alteration, repairs, and dyeing services;

   f. Furnishing of cold storage space and the preparation of property for such storage;

   g. Repairs and maintenance of tangible personal property;

   h. Telecommunication services;

   i. Prewritten computer software access services;

   j. Information services; and

   k. Cable television services, direct-to-home satellite services, video programming services by cable and satellite providers, and satellite digital audio radio services.*

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