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.


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August 26, 2025

LDR partners with OMV in Lafayette to resolve driver’s license suspensions

BATON ROUGE – The Louisiana Department of Revenue (LDR) is partnering with the state Office of Motor Vehicles (OMV) to help Lafayette-area taxpayers resolve driver’s license suspensions.

August 25, 2025

New Orleans-area suspects arrested; products seized in crackdown on illegal vapes

BATON ROUGE – A state task force arrested four people and confiscated tens of thousands of banned substances in the second phase of a statewide crackdown on illegal and unauthorized vape products.

August 12, 2025

Guilty plea resolves fraud investigation related to Hurricane Ida recovery

A guilty plea in a Baton Rouge criminal court closes the investigation into a fraud case related to the recovery process following Hurricane Ida in 2021.


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