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 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.