Important Announcement

LDR’s New Orleans Regional Office is now located at the OMV building, 100 Veterans Blvd · Walk-ins Mon–Fri, 8 AM–4 PM · No appointment needed Get more info

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.