Are repairs and maintenance to tangible personal property taxable?


Yes. Repairs and maintenance to tangible personal property have been, and remain, taxable in Louisiana. This includes repairs to and maintenance of the following:

  1. Automobiles, vehicles, boats and vessels
  2. Electrical and mechanical appliances and equipment
  3. Farm machinery and implements
  4. Motors
  5. Tires
  6. Batteries
  7. Engineering instruments
  8. Medical and surgical instruments
  9. Machinery
  10. Mechanical tools
  11. Shop equipment
  12. Furniture
  13. Rugs
  14. Flooring
  15. Watches
  16. Clocks
  17. Jewelry
  18. Shoes, including shoe shining
  19. Computer software
Charges for service calls, trip charges and travel charges are considered part of the sales price of repairs and maintenance to tangible personal property and digital products even if those charges are separately stated.


Filing Dates


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