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.

What digital products are excluded from taxation?

The following digital products are not taxed:

  1. Digital products consumed in producing a new product for sale, where the digital product becomes an ingredient or component of the new product.
  2. Digital products that are made available free of charge.