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 many services are subject to sales tax in Louisiana?

There are 10 categories of services subject to Louisiana state sales tax. These services are identified in Louisiana law, including Louisiana Revised Statutes 47:301.3.

The taxable service categories 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

  • Prewritten computer software access services

  • Information services