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.

Service costs for financing, which shall not exceed the legal interest rate, service charges not to exceed 6% of the amount financed, and losses are not included in the sales price.


Filing Dates


News & Announcements

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.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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