Are cable and satellite services subject to local sales tax in Louisiana?


No. Separate from the general state sales tax, cable television services, direct-to-home satellite services, video programming services, and satellite digital audio radio services are subject to an additional 5% state sales tax on the amounts paid or charged for such services. This specific tax is imposed in lieu of a local sales tax, is subject to all the same state sales tax exemptions, exclusions, etc., and is dedicated to local government. As such, the total sales tax rate is 10%.