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 purchases of bibles, songbooks, or literature by certain religious institutions for instructional classes exempt from sales tax?

No. The exemption reenacted by Act 11 was previously held to be unconstitutional by the U.S. District Court for the Eastern District of Louisiana and the state of Louisiana is enjoined from recognizing the exemption. See RIB 02-006 for more information.