Is packaging a distinct and identifiable product?


No. Packaging that accompanies the retail sale of the products is considered incidental and immaterial and are not distinct and identifiable products. Packaging includes, but is not limited to, containers, boxes, sacks, bags, bottles, wrapping, labels, tags, instruction guides, grocery sacks, shoeboxes, dry cleaning garment bags and express delivery envelopes and boxes.

Example: Purchased groceries are packed in reusable cloth bags. The cloth bags do not make this a bundled transaction on which sales tax is owed.


Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

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.


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