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.

Are any of the medical exemptions changed?

No. The medical exemptions have been consolidated into a single section found at R.S. 47:305.2. This section lists exemptions from state sales tax, as well as those exemptions mandated for state and local sales and use taxes.