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