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 the seller’s service or processing fee taxable?

Yes. Any service, facility, processing, delivery, facilitator, or other similar fees and charges included with the cost of the admissions are part of the sales price and subject to sales and use tax even if those fees or charges are separately stated.