Important Announcement

Beginning April 13, 2026, LDR’s New Orleans regional office will relocate to the OMV building at 100 Veterans Blvd. Walk-in services available Monday–Friday, 8:00 a.m. – 4:00 p.m. No appointment needed. Get more info

Is custom computer software subject to tax?

Yes. Act 10 eliminates the custom computer software exemption and treats all software the same. The previous exemption for customer computer software has been suspended or partly suspended since April 1, 2016. Therefore, customer computer software has been taxable since April 1, 2016 and will remain so, unless another exemption otherwise applies.