Effective January 1, 2025, the Louisiana state and local sales and use tax applies to the sale or use of digital products, prewritten computer access services, and information services (collectively referred to as “digital products and services”). Some of the products and services that fall within the definition of digital products and services may have been taxable under the law in effect prior to January 1, 2025. This document contains information and non-exclusive examples of digital products and services subject to Louisiana sales and use tax.