Important Announcement

Beginning April 13, 2026, LDR’s New Orleans regional office will relocate to the OMV building at 100 Veterans Blvd. Walk-in services available Monday–Friday, 8:00 a.m. – 4:00 p.m. No appointment needed. Get more info

If I am a Reseller of the wireline access line telephone service, am I still required to register, collect and remit the tax?

The tax is assessed per line on each residential or business customer of a local exchange. If you are a reseller and not a local provider to residential or business customers, you are not required to collect the tax.