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.


Filing Dates


News & Announcements

August 25, 2025

New Orleans-area suspects arrested; products seized in crackdown on illegal vapes

BATON ROUGE – A state task force arrested four people and confiscated tens of thousands of banned substances in the second phase of a statewide crackdown on illegal and unauthorized vape products.

August 12, 2025

Guilty plea resolves fraud investigation related to Hurricane Ida recovery

A guilty plea in a Baton Rouge criminal court closes the investigation into a fraud case related to the recovery process following Hurricane Ida in 2021.

July 31, 2025

New penalties for Kratom in effect Aug. 1

Starting Aug. 1, 2025, severe new penalties are in effect for the possession of the herbal supplement known as Kratom. Kratom is sold often as an energy booster, pain reliever and mood lifter. Its potential harmful side effects include liver toxicity, seizures and death.


How Can This Page Be Better?

LDR wants this website to be useful and easy-to-use for you. We'd like your feedback so we can improve our site.