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


News & Announcements

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.

July 28, 2025

Millions in state tax refunds moving to Unclaimed Property if taxpayers don’t claim them

BATON ROUGE – Louisiana taxpayers have until Sept. 6, 2025, to claim millions of dollars in state tax refunds before they become unclaimed property.

June 16, 2025

Suspects arrested, products seized and businesses closed in multi-agency vape crackdown

BATON ROUGE – A multi-agency state and federal crackdown on unauthorized vape products in Louisiana resulted in ten arrests and more than $1 million worth of illegal vape pens, pods, juices and other products taken off the streets.


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