What is included in sales price?


Sales tax is due on the sales price of tangible personal property, digital products or taxable services. Sales price is the total price for which tangible personal property, digital products or taxable services are sold less the fair market value of any article traded in, including any services.

Sales price includes:

  1. Cost of materials used;

  2. Labor or service costs (including service costs for installation); and

  3. Transportation charges.

Sales price does not include:

  1. Service costs for financing (which shall not exceed the legal interest rate);

  2. Service charges not to exceed 6% of the amount financed;

  3. Losses; or

  4. Labor or services charges for installing, applying, remodeling or repairing property sold if those charges are billed to the customer at the time of the sale.


Filing Dates


News & Announcements

July 31, 2025

New penalties for Kratom in effect Aug. 1

Starting Aug. 1, 2025, severe new penalties are in effect for the possession of the herbal supplement known as Kratom. Kratom is sold often as an energy booster, pain reliever and mood lifter. Its potential harmful side effects include liver toxicity, seizures and death.

July 28, 2025

Millions in state tax refunds moving to Unclaimed Property if taxpayers don’t claim them

BATON ROUGE – Louisiana taxpayers have until Sept. 6, 2025, to claim millions of dollars in state tax refunds before they become unclaimed property.

June 16, 2025

Suspects arrested, products seized and businesses closed in multi-agency vape crackdown

BATON ROUGE – A multi-agency state and federal crackdown on unauthorized vape products in Louisiana resulted in ten arrests and more than $1 million worth of illegal vape pens, pods, juices and other products taken off the streets.


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