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.

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.