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 repairs and maintenance to my home taxable?

No. Repairs and maintenance to immovable property, such as a residence, are not taxable. However, repairs and maintenance of tangible personal property within a home (movable property) are subject to sales tax. Examples of taxable repairs include refrigerators, washing machines, dryers and furniture.