How many services are subject to sales tax in Louisiana?
There are 10 taxable services in Louisiana. Act 11 of the 2024 Third Extraordinary Session retains the 8 services from current law and adds 2 new services. (See FAQ #1 above.) All services are now listed in R.S. 47:301.3.
Beginning January 1, 2025, the services subject to state (and local, unless otherwise noted) sales tax are:
- Furnishing of sleeping rooms
- Furnishing of admissions
- Parking
- Printing and copying services
- Laundry, cleaning, pressing, alteration, repair and dyeing services
- Furnishing of cold storage space
- Repairs and maintenance of tangible personal property and digital products
- Telecommunications services in accordance with La. R.S. 47: 301.1
- Prewritten computer software access services
- Information Services.