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.
