Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

Does the taxable service of “furnishing of sleeping rooms” include rooms purchased through online travel companies (such as Expedia and Orbitz) or Airbnb rentals?

Yes. The taxable service of “furnishing of sleeping rooms” includes accommodations sold to transient guests by any of the following: hotels, apartment hotels, lodging houses, tourist camps and courts, property management companies and accommodation intermediaries.

Additionally, the sales price includes service, facilitator, processing, delivery and other similar fees and charges associated with the transaction even if those charges are separately stated.

Important Announcement

Does the taxable service of “furnishing of sleeping rooms” include rooms purchased through online travel companies (such as Expedia and Orbitz) or Airbnb rentals?