Related pages
- Are any business utilities 100% exempt from sales and use tax?
- Are any of the medical exemptions changed?
- Are business utilities subject to sales and use tax?
- Are cable and satellite services subject to local sales tax in Louisiana?
- Are cable and satellite subject to Louisiana sales tax?
- Are crane leases and rentals with an operator subject to sales tax?
- Are shipping, delivery, and freight charges taxable?
- Are digital products subject to sales and use tax?
- Are free objects distinct and identifiable products?
- Are items included in the definition of sales price distinct and identifiable products?
- Are propane tanks sold by retail outlets directly to consumers subject to sales tax?
- Are purchases of bibles, songbooks, or literature by certain religious institutions for instructional classes exempt from sales tax?
- Are repairs and maintenance to my home taxable?
- Are repairs and maintenance to tangible personal property taxable?
- Are residential utilities subject to sales and use tax?
- Are sales from food trucks, drive-ins, candy and nut counters, and snack bars taxable?
- Are telecommunications services subject to local sales tax in Louisiana?
- Are there any exclusions from information services?
- Are there any exemptions for digital products?
- Are there changes to the agricultural exemptions and exclusions?
- Are there changes to the manufacturing, machinery and equipment exemptions?
- Are there exceptions to the general bundling rule?
- Are vending machine sales subject to sales tax?
- Did the legislature adopt any new taxable services?
- Does the taxable service of “furnishing of sleeping rooms” include rooms purchased through online travel companies (such as Expedia and Orbitz) or Airbnb rentals?
- How are intergovernmental and governmental transaction exemptions treated?
- How are sales sourced?
- How are the school and educational materials exemptions treated?
- How do telecommunications, cable, and satellite services providers report the additional state sales tax rate?
- How many services are subject to sales tax in Louisiana?
- I am a non-profit. Do I have to charge sales tax on my sales of admissions tickets and parking?
- I have a construction contract based on a state sales tax rate of 4.45%. What are my options?
- If a hotel room is reserved in 2024 but the stay occurs in 2025, what state sales tax rate applies?
- Is custom computer software subject to tax?
- Is electricity used in the production activity of stripper wells exempt from sales and use tax?
- Is packaging a distinct and identifiable product?
- Is the seller’s service or processing fee taxable?
- Is there a cap on sale and use tax for boats registered in Louisiana?
- Were any additional changes made to sales and use exemptions in the 2025 Regular Session?
- Were any changes made to the agricultural exemptions and exclusions applicable to state sales tax?
- Were any changes made to the manufacturing, machinery and exemptions?
- Were any changes made to the medical exemptions applicable to state sales tax?
- Were any new sales and use tax exemptions added in the 2025 Regular Session?
- What are digital applications and games?
- What are digital audio works?
- What are digital audiovisual works?
- What are digital books?
- What are digital codes?
- What are digital periodicals and discussion forums?
- What are information services?
- What are prewritten computer software access services?
- What digital products are excluded from taxation?
- What digital products are subject to sales and use?
- What is a bundled transaction?
- What is included in cost price?
- What is included in sales price?
- What is included in the taxable service of “furnishing of admissions”?
- What is the general rule for bundled transactions?
- What is the maximum amount of state vendor’s compensation?
- What is the state sales tax rate for sleeping rooms, hotel rooms, motel rooms, and similar accommodations?
- What is the state sales tax rate?
- What is the tax base for calculating sales tax on taxable services?
- What is the tax base for the calculation of sales tax on leases or rentals?
- What services are subject to sales tax in Louisiana?
- What things are not digital products?
- What type of parking fees are taxable?
- Which existing sales tax exemptions were retained and remain in effect for taxable periods beginning on or after January 1, 2025?
- Which sales and use tax exemptions were repealed as of January 1, 2025?
- Which sales taxes apply to telecommunications services?
Related pages
- Are any business utilities 100% exempt from sales and use tax?
- Are any of the medical exemptions changed?
- Are business utilities subject to sales and use tax?
- Are cable and satellite services subject to local sales tax in Louisiana?
- Are cable and satellite subject to Louisiana sales tax?
- Are crane leases and rentals with an operator subject to sales tax?
- Are shipping, delivery, and freight charges taxable?
- Are digital products subject to sales and use tax?
- Are free objects distinct and identifiable products?
- Are items included in the definition of sales price distinct and identifiable products?
- Are propane tanks sold by retail outlets directly to consumers subject to sales tax?
- Are purchases of bibles, songbooks, or literature by certain religious institutions for instructional classes exempt from sales tax?
- Are repairs and maintenance to my home taxable?
- Are repairs and maintenance to tangible personal property taxable?
- Are residential utilities subject to sales and use tax?
- Are sales from food trucks, drive-ins, candy and nut counters, and snack bars taxable?
- Are telecommunications services subject to local sales tax in Louisiana?
- Are there any exclusions from information services?
- Are there any exemptions for digital products?
- Are there changes to the agricultural exemptions and exclusions?
- Are there changes to the manufacturing, machinery and equipment exemptions?
- Are there exceptions to the general bundling rule?
- Are vending machine sales subject to sales tax?
- Did the legislature adopt any new taxable services?
- Does the taxable service of “furnishing of sleeping rooms” include rooms purchased through online travel companies (such as Expedia and Orbitz) or Airbnb rentals?
- How are intergovernmental and governmental transaction exemptions treated?
- How are sales sourced?
- How are the school and educational materials exemptions treated?
- How do telecommunications, cable, and satellite services providers report the additional state sales tax rate?
- How many services are subject to sales tax in Louisiana?
- I am a non-profit. Do I have to charge sales tax on my sales of admissions tickets and parking?
- I have a construction contract based on a state sales tax rate of 4.45%. What are my options?
- If a hotel room is reserved in 2024 but the stay occurs in 2025, what state sales tax rate applies?
- Is custom computer software subject to tax?
- Is electricity used in the production activity of stripper wells exempt from sales and use tax?
- Is packaging a distinct and identifiable product?
- Is the seller’s service or processing fee taxable?
- Is there a cap on sale and use tax for boats registered in Louisiana?
- Were any additional changes made to sales and use exemptions in the 2025 Regular Session?
- Were any changes made to the agricultural exemptions and exclusions applicable to state sales tax?
- Were any changes made to the manufacturing, machinery and exemptions?
- Were any changes made to the medical exemptions applicable to state sales tax?
- Were any new sales and use tax exemptions added in the 2025 Regular Session?
- What are digital applications and games?
- What are digital audio works?
- What are digital audiovisual works?
- What are digital books?
- What are digital codes?
- What are digital periodicals and discussion forums?
- What are information services?
- What are prewritten computer software access services?
- What digital products are excluded from taxation?
- What digital products are subject to sales and use?
- What is a bundled transaction?
- What is included in cost price?
- What is included in sales price?
- What is included in the taxable service of “furnishing of admissions”?
- What is the general rule for bundled transactions?
- What is the maximum amount of state vendor’s compensation?
- What is the state sales tax rate for sleeping rooms, hotel rooms, motel rooms, and similar accommodations?
- What is the state sales tax rate?
- What is the tax base for calculating sales tax on taxable services?
- What is the tax base for the calculation of sales tax on leases or rentals?
- What services are subject to sales tax in Louisiana?
- What things are not digital products?
- What type of parking fees are taxable?
- Which existing sales tax exemptions were retained and remain in effect for taxable periods beginning on or after January 1, 2025?
- Which sales and use tax exemptions were repealed as of January 1, 2025?
- Which sales taxes apply to telecommunications services?
What is state’s vendor’s compensation deduction rate?
La. R.S. 47:306(A)(3)(a) allows dealers to deduct and retain a percentage of the sales and use tax due for the purpose of compensating the dealer for accounting for and remitting the tax to the state of Louisiana (“vendor’s comp”).
The vendor’s comp rate is 1.05% and remains unchanged. However, vendor’s comp is calculated only on the taxes levied in R.S. 47:302, 321, and 331. Vendor’s comp is not allowed for the taxes levied in R.S. 47:321.1. As a result, beginning January 1, 2025, the effective rate of vendor’s comp is 0.84% (1.05% x (4%/5%)).