Are free objects distinct and identifiable products?


No. A free product included with a required purchase does not create a bundled transaction. A product is considered free of charge if the price of the required purchase does not change when the free product is included or excluded.

Example: A lawn service company provides free t-shirts to customers. The lawn service, a non-taxable service, is not a bundled transaction that is taxable just because free t-shirts were provided. The price of the lawn service is not reduced if the customers refuse the t-shirts.


Filing Dates


News & Announcements

August 25, 2025

New Orleans-area suspects arrested; products seized in crackdown on illegal vapes

BATON ROUGE – A state task force arrested four people and confiscated tens of thousands of banned substances in the second phase of a statewide crackdown on illegal and unauthorized vape products.

August 12, 2025

Guilty plea resolves fraud investigation related to Hurricane Ida recovery

A guilty plea in a Baton Rouge criminal court closes the investigation into a fraud case related to the recovery process following Hurricane Ida in 2021.

July 31, 2025

New penalties for Kratom in effect Aug. 1

Starting Aug. 1, 2025, severe new penalties are in effect for the possession of the herbal supplement known as Kratom. Kratom is sold often as an energy booster, pain reliever and mood lifter. Its potential harmful side effects include liver toxicity, seizures and death.


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