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 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.