If a hotel room is reserved in 2024 but the stay occurs in 2025, what state sales tax rate applies?


If lodging is booked in 2024, the hotel receives payment in 2024, and the provider reported the sale in 2024, the 4.45% state sales tax rate applies even if the stay occurs in 2025. However, if lodging is reserved in 2024, but the sale does not occur until 2025 (when the provider receives payment and reports the sale) then the 5% state sales tax rate applies.


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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