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 tax base for the calculation of sales tax on leases or rentals?

For leases or rentals, sales tax is due on the gross proceeds derived from the lease or rental or the price paid or contracted to be paid by the lessee or rentee to the owner of the tangible personal property or digital product.