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

September 02, 2025

Hunters get a tax break during the 2nd Amendment Weekend Sales Tax Holiday, Sept. 5-7

BATON ROUGE – Consumer purchases of firearms, ammunition and a wide range of hunting supplies are exempt from state and local sales tax during the Louisiana Second Amendment Weekend Sales Tax Holiday, Friday, Sept. 5 through Sunday, Sept. 7.

August 26, 2025

LDR partners with OMV in Lafayette to resolve driver’s license suspensions

BATON ROUGE – The Louisiana Department of Revenue (LDR) is partnering with the state Office of Motor Vehicles (OMV) to help Lafayette-area taxpayers resolve driver’s license suspensions.

August 25, 2025

New Orleans-area suspects arrested; products seized in crackdown on illegal vapes

BATON ROUGE – A state task force arrested four people and confiscated tens of thousands of banned substances in the second phase of a statewide crackdown on illegal and unauthorized vape products.


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