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

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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