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.