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Are cable and satellite subject to Louisiana sales tax?

Yes. Beginning January 1, 2025, cable television services, direct-to-home satellite services, video programming services, and satellite digital audio radio services are subject to Louisiana state sales tax.

Examples of cable television services, direct-to-home satellite services, video programming services by cable television and satellite service providers, and satellite digital audio radio services, include, but are not limited to, the following:

  • DirecTV

  • Dish Network

  • Starlink

  • SiriusXM

  • Cox

  • Spectrum

These services are not subject to local sales and use tax.