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.

I have a construction contract based on a state sales tax rate of 4.45%. What are my options?

La. R.S. 47:305.11 exempts construction contracts from the new 0.55% sales tax levy if certain conditions are met. The contract must have been bid based on the old tax rate (before December 4, 2024), and it must be entered into and reduced to writing prior to or within 90 days of the tax increase. Contractors who meet all of the requirements must fill out Form R-1075 and submit it to the LDR along with a copy of the signed contract.