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:

  1. Furnishing of sleeping rooms
  2. Furnishing of admissions
  3. Parking
  4. Printing and copying services
  5. Laundry, cleaning, pressing, alteration, repair and dyeing services
  6. Furnishing of cold storage space
  7. Repairs and maintenance of tangible personal property and digital products
  8. Telecommunications services in accordance with La. R.S. 47: 301.1
  9. Prewritten computer software access services
  10. Information Services.


Filing Dates


News & Announcements

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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