Important Announcement

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.

How do telecommunications, cable, and satellite services providers report the additional state sales tax rate?

The additional state sales tax rate will be reported on the general state sales tax return. Beginning January 1, 2025, the sales tax on all telecommunications services, cable television services, direct-to-home satellite services, video programming services, and satellite digital audio radio services, must be reported and paid electronically by such providers. See Emergency Rule enacting LAC 61.III.1551 and 1552 published in the Louisiana Register on December 20, 2024.