Related pages
- Are any business utilities 100% exempt from sales and use tax?
- Are any of the medical exemptions changed?
- Are business utilities subject to sales and use tax?
- Are cable and satellite services subject to local sales tax in Louisiana?
- Are cable and satellite subject to Louisiana sales tax?
- Are crane leases and rentals with an operator subject to sales tax?
- Are shipping, delivery, and freight charges taxable?
- Are digital products subject to sales and use tax?
- Are free objects distinct and identifiable products?
- Are items included in the definition of sales price distinct and identifiable products?
- Are propane tanks sold by retail outlets directly to consumers subject to sales tax?
- Are purchases of bibles, songbooks, or literature by certain religious institutions for instructional classes exempt from sales tax?
- Are repairs and maintenance to my home taxable?
- Are repairs and maintenance to tangible personal property taxable?
- Are residential utilities subject to sales and use tax?
- Are sales from food trucks, drive-ins, candy and nut counters, and snack bars taxable?
- Are telecommunications services subject to local sales tax in Louisiana?
- Are there any exclusions from information services?
- Are there any exemptions for digital products?
- Are there changes to the manufacturing, machinery and equipment exemptions?
- Are there exceptions to the general bundling rule?
- Are vending machine sales subject to sales tax?
- Did the legislature adopt any new taxable services?
- Does the taxable service of “furnishing of sleeping rooms” include rooms purchased through online travel companies (such as Expedia and Orbitz) or Airbnb rentals?
- How are intergovernmental and governmental transaction exemptions treated?
- How are sales sourced?
- How are the school and educational materials exemptions treated?
- How do telecommunications, cable, and satellite services providers report the additional state sales tax rate?
- How many services are subject to sales tax in Louisiana?
- I am a non-profit. Do I have to charge sales tax on my sales of admissions tickets and parking?
- I have a construction contract based on a state sales tax rate of 4.45%. What are my options?
- If a hotel room is reserved in 2024 but the stay occurs in 2025, what state sales tax rate applies?
- Is custom computer software subject to tax?
- Is electricity used in the production activity of stripper wells exempt from sales and use tax?
- Is packaging a distinct and identifiable product?
- Is the seller’s service or processing fee taxable?
- Is there a cap on sale and use tax for boats registered in Louisiana?
- Were any additional changes made to sales and use exemptions in the 2025 Regular Session?
- Were any changes made to the agricultural exemptions and exclusions applicable to state sales tax?
- Were any changes made to the manufacturing, machinery and exemptions?
- Were any changes made to the medical exemptions applicable to state sales tax?
- Were any new sales and use tax exemptions added in the 2025 Regular Session?
- What are digital applications and games?
- What are digital audio works?
- What are digital audiovisual works?
- What are digital books?
- What are digital codes?
- What are digital periodicals and discussion forums?
- What are information services?
- What are prewritten computer software access services?
- What digital products are excluded from taxation?
- What digital products are subject to sales and use?
- What is a bundled transaction?
- What is included in cost price?
- What is included in sales price?
- What is included in the taxable service of “furnishing of admissions”?
- What is state’s vendor’s compensation deduction rate?
- What is the general rule for bundled transactions?
- What is the maximum amount of state vendor’s compensation?
- What is the state sales tax rate for sleeping rooms, hotel rooms, motel rooms, and similar accommodations?
- What is the state sales tax rate?
- What is the tax base for calculating sales tax on taxable services?
- What is the tax base for the calculation of sales tax on leases or rentals?
- What services are subject to sales tax in Louisiana?
- What things are not digital products?
- What type of parking fees are taxable?
- Which existing sales tax exemptions were retained and remain in effect for taxable periods beginning on or after January 1, 2025?
- Which sales and use tax exemptions were repealed as of January 1, 2025?
- Which sales taxes apply to telecommunications services?
Related pages
- Are any business utilities 100% exempt from sales and use tax?
- Are any of the medical exemptions changed?
- Are business utilities subject to sales and use tax?
- Are cable and satellite services subject to local sales tax in Louisiana?
- Are cable and satellite subject to Louisiana sales tax?
- Are crane leases and rentals with an operator subject to sales tax?
- Are shipping, delivery, and freight charges taxable?
- Are digital products subject to sales and use tax?
- Are free objects distinct and identifiable products?
- Are items included in the definition of sales price distinct and identifiable products?
- Are propane tanks sold by retail outlets directly to consumers subject to sales tax?
- Are purchases of bibles, songbooks, or literature by certain religious institutions for instructional classes exempt from sales tax?
- Are repairs and maintenance to my home taxable?
- Are repairs and maintenance to tangible personal property taxable?
- Are residential utilities subject to sales and use tax?
- Are sales from food trucks, drive-ins, candy and nut counters, and snack bars taxable?
- Are telecommunications services subject to local sales tax in Louisiana?
- Are there any exclusions from information services?
- Are there any exemptions for digital products?
- Are there changes to the manufacturing, machinery and equipment exemptions?
- Are there exceptions to the general bundling rule?
- Are vending machine sales subject to sales tax?
- Did the legislature adopt any new taxable services?
- Does the taxable service of “furnishing of sleeping rooms” include rooms purchased through online travel companies (such as Expedia and Orbitz) or Airbnb rentals?
- How are intergovernmental and governmental transaction exemptions treated?
- How are sales sourced?
- How are the school and educational materials exemptions treated?
- How do telecommunications, cable, and satellite services providers report the additional state sales tax rate?
- How many services are subject to sales tax in Louisiana?
- I am a non-profit. Do I have to charge sales tax on my sales of admissions tickets and parking?
- I have a construction contract based on a state sales tax rate of 4.45%. What are my options?
- If a hotel room is reserved in 2024 but the stay occurs in 2025, what state sales tax rate applies?
- Is custom computer software subject to tax?
- Is electricity used in the production activity of stripper wells exempt from sales and use tax?
- Is packaging a distinct and identifiable product?
- Is the seller’s service or processing fee taxable?
- Is there a cap on sale and use tax for boats registered in Louisiana?
- Were any additional changes made to sales and use exemptions in the 2025 Regular Session?
- Were any changes made to the agricultural exemptions and exclusions applicable to state sales tax?
- Were any changes made to the manufacturing, machinery and exemptions?
- Were any changes made to the medical exemptions applicable to state sales tax?
- Were any new sales and use tax exemptions added in the 2025 Regular Session?
- What are digital applications and games?
- What are digital audio works?
- What are digital audiovisual works?
- What are digital books?
- What are digital codes?
- What are digital periodicals and discussion forums?
- What are information services?
- What are prewritten computer software access services?
- What digital products are excluded from taxation?
- What digital products are subject to sales and use?
- What is a bundled transaction?
- What is included in cost price?
- What is included in sales price?
- What is included in the taxable service of “furnishing of admissions”?
- What is state’s vendor’s compensation deduction rate?
- What is the general rule for bundled transactions?
- What is the maximum amount of state vendor’s compensation?
- What is the state sales tax rate for sleeping rooms, hotel rooms, motel rooms, and similar accommodations?
- What is the state sales tax rate?
- What is the tax base for calculating sales tax on taxable services?
- What is the tax base for the calculation of sales tax on leases or rentals?
- What services are subject to sales tax in Louisiana?
- What things are not digital products?
- What type of parking fees are taxable?
- Which existing sales tax exemptions were retained and remain in effect for taxable periods beginning on or after January 1, 2025?
- Which sales and use tax exemptions were repealed as of January 1, 2025?
- Which sales taxes apply to telecommunications services?
Are there changes to the agricultural exemptions and exclusions?
Yes, the agricultural provisions were reorganized and consolidated into a single section, R.S. 47:305.3. The exemptions listed in this section apply to both state and local sales and use taxes beginning January 1, 2025.
The exemption for the first $50,000 of the purchase price of farm equipment (formerly R.S. 47:305.25(A)(1-3)) is increased to the first $150,000 of the purchase price. Additionally, the specific exemption for purchases for poultry production was repealed, but those purchases remain exempt under the broader exemption applicable to commercial farmers.