Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

What is Sales Tax?

Sales tax is a tax imposed on retail transactions. It typically applies to all retail sales of tangible personal property (movable property) and on some services deemed taxable by the relevant jurisdictions. Sales tax is generally payable by the users, consumers, lessees, and persons receiving services that are taxable by law.