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 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.