What is the state sales tax rate for sleeping rooms, hotel rooms, motel rooms, and similar accommodations?


Rate Type

Rate as of
December 31, 2024

Rate as of
January 1, 2025

State of Louisiana tax on sales of tangible personal property at hotels/motels/ other accommodations

4.45%

5%*

State of Louisiana tax on room rentals outside of Orleans and Jefferson Parishes

4.45%

5%*

State of Louisiana tax on room rentals (10 or more rooms at a single location) in Orleans and Jefferson Parishes

2.45%

3%*

State of Louisiana tax on room rentals (9 or fewer rooms at a single location) in Orleans and Jefferson Parishes

4.45%

5%*

*Until 12/31/2029

In addition to the state taxes listed above, the Louisiana Department of Revenue also collects hotel and motel occupancy taxes on behalf of the following taxing authorities:

Rate Type

Rate as of
December 31, 2024

Rate as of
January 1, 2025

Louisiana Stadium and Exposition District (Domed Stadium), Orleans & Jefferson Room Rentals (10 or more rooms at a single location)

4%

4%

Ernest N. Morial Exhibition Hall Authority Room Rentals, Orleans Parish

3%

3%

Many local taxing authorities also impose their own sales tax and/or occupancy tax on the furnishing or occupancy of sleeping rooms, hotel rooms, motel rooms, and other similar accommodations.