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 state sales tax rate?


Rate TypeRate as of December 31,2024Rate as of January 1, 2025
Sales Tax4.45%5%*
Intrastate Telecommunications3.45%5%*
Sales of Prepaid Telephone Cards and Prepaid Authorization Numbers3.45%5%*
Interstate Telecommunications2.45%5%*
Business Utilities2%2%
Direct Marketers (47:302(K))8.45%9%*
*Until 12/31/2029

Telecommunications services, cable television services, direct-to-home satellite services, video programming services, and satellite digital audio radio services are also subject to an additional state tax rate of 5%.