What is included in cost price?


Use tax is due on the cost price of tangible personal property or digital products. Cost price is the lesser of:

  1. The actual cost of tangible personal property or digital products (without any deduction for the cost of materials used, labor cost or service cost). Cost price includes service costs for installation and transportation charges. However, cost price does not include labor charges or services for installing, applying, remodeling, or repairing property sold if those costs are separately billed to the customer at the time of installation; or
  2. The reasonable market value of the tangible personal property or digital product at the time it becomes susceptible to use tax.


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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