Related pages
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- What is included in sales price?
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Related pages
- Are any business utilities 100% exempt from sales and use tax?
- Are any of the medical exemptions changed?
- Are business utilities subject to sales and use tax?
- Are cable and satellite services subject to local sales tax in Louisiana?
- Are cable and satellite subject to Louisiana sales tax?
- Are crane leases and rentals with an operator subject to sales tax?
- Are shipping, delivery, and freight charges taxable?
- Are digital products subject to sales and use tax?
- Are free objects distinct and identifiable products?
- Are propane tanks sold by retail outlets directly to consumers subject to sales tax?
- Are purchases of bibles, songbooks, or literature by certain religious institutions for instructional classes exempt from sales tax?
- Are repairs and maintenance to my home taxable?
- Are repairs and maintenance to tangible personal property taxable?
- Are residential utilities subject to sales and use tax?
- Are sales from food trucks, drive-ins, candy and nut counters, and snack bars taxable?
- Are telecommunications services subject to local sales tax in Louisiana?
- Are there any exclusions from information services?
- Are there any exemptions for digital products?
- Are there changes to the agricultural exemptions and exclusions?
- Are there changes to the manufacturing, machinery and equipment exemptions?
- Are there exceptions to the general bundling rule?
- Are vending machine sales subject to sales tax?
- Did the legislature adopt any new taxable services?
- Does the taxable service of “furnishing of sleeping rooms” include rooms purchased through online travel companies (such as Expedia and Orbitz) or Airbnb rentals?
- How are intergovernmental and governmental transaction exemptions treated?
- How are sales sourced?
- How are the school and educational materials exemptions treated?
- How do telecommunications, cable, and satellite services providers report the additional state sales tax rate?
- How many services are subject to sales tax in Louisiana?
- I am a non-profit. Do I have to charge sales tax on my sales of admissions tickets and parking?
- I have a construction contract based on a state sales tax rate of 4.45%. What are my options?
- If a hotel room is reserved in 2024 but the stay occurs in 2025, what state sales tax rate applies?
- Is custom computer software subject to tax?
- Is electricity used in the production activity of stripper wells exempt from sales and use tax?
- Is packaging a distinct and identifiable product?
- Is the seller’s service or processing fee taxable?
- What are digital applications and games?
- What are digital audio works?
- What are digital audiovisual works?
- What are digital books?
- What are digital codes?
- What are digital periodicals and discussion forums?
- What are information services?
- What are prewritten computer software access services?
- What digital products are excluded from taxation?
- What digital products are subject to sales and use?
- What is a bundled transaction?
- What is included in cost price?
- What is included in sales price?
- What is included in the taxable service of “furnishing of admissions”?
- What is state’s vendor’s compensation deduction rate?
- What is the general rule for bundled transactions?
- What is the maximum amount of vendor’s compensation?
- What is the state sales tax rate?
- What things are not digital products?
- What type of parking fees are taxable?
- Which existing sales tax exemptions were retained and remain in effect for taxable periods beginning on or after January 1, 2025?
- Which sales and use tax exemptions are being repealed?
- Which sales taxes apply to telecommunications services?
Are items included in the definition of sales price distinct and identifiable products?
No. The items included in the definition of sales price are not distinct and identifiable products and do not create bundled transactions.
Example 1: A computer is purchased by and installed in a school for educational purposes. The computer is a tax-free purchase of tangible personal property, but service costs for installation are included in the definition of “sales price.” The computer and the service costs for installation are not two, distinct and identifiable products. The purchase and installation of the computer will not be subject to sales tax because educational equipment is exempt. The service costs for installation of that computer are included in the definition of sales price and will receive the tax treatment of the exempt computer.
Example 2: Sales price includes delivery charges whether separately itemized or not. The retail sale of a product and delivery of that product for a single price is not considered a bundled transaction because delivery charges are included in the sales price of the product.