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.

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.