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 the general rule for bundled transactions?

If any product in a bundled transaction is subject to sales or use tax, sales or use tax is owed on the bundled transaction and is calculated based on the sales price of the entire bundle.

Example 1: A decorative ceramic bowl is sold with fresh fruit placed inside. These two items are sold for $50. The bowl and fruit are a bundled transaction because they are two distinct objects sold for on non-itemized price. Sales tax is owed on the $50 sale price even though the fruit sold by itself would be non-taxable food for home consumption.