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 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 separately billed to the customer at the time of the sale.