How are sales sourced?


Sourcing generally refers to where a sale is deemed to take place.

Tangible personal property (TPP), digital products and services, are all generally sourced as follows:

  1. If received by the buyer at the seller's business location, the sale is sourced to that business location.
  2. If not received at the seller's business location, the sale is sourced to the location of receipt by the purchaser or purchaser’s designee.
  3. If the location of receipt by the purchaser (or designee) is unknown, the sale is sourced to the purchaser's address contained in the business records of the seller.
  4. If no address is available in the seller's business records, the sale is sourced to the purchaser's address obtained at the time of sale (e.g., the purchaser's payment instrument).
  5. If no address is obtained at the time of sale, then the sale is sourced to:
    1. For TPP - the location from which TPP was shipped
    2. For digital products - the address from which the digital product was first available for transmission by the seller
    3. For services - the address from which the service was provided.
Notwithstanding the above, repairs to tangible personal property are always sourced to where the repairs are performed.

Different rules apply for sourcing of leases of tangible personal property, vehicles, and telecommunication services. See La. R.S. 47:301.4(B)(3), (C) and (D).


Filing Dates


News & Announcements

June 16, 2025

Suspects arrested, products seized and businesses closed in multi-agency vape crackdown

BATON ROUGE – A multi-agency state and federal crackdown on unauthorized vape products in Louisiana resulted in ten arrests and more than $1 million worth of illegal vape pens, pods, juices and other products taken off the streets.

June 12, 2025

Louisiana men arrested for gambling-related tax fraud scheme

BATON ROUGE – Two Louisiana men face felony charges for their alleged involvement in a scheme to steal of hundreds of thousands of dollars in state income tax refunds.

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.


How Can This Page Be Better?

LDR wants this website to be useful and easy-to-use for you. We'd like your feedback so we can improve our site.