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 services are subject to sales tax in Louisiana?

The following services are subject to state (and local, unless otherwise noted) sales tax:

  1. Furnishing of sleeping rooms

  2. Furnishing of admissions

  3. Parking

  4. Printing and copying services

  5. Laundry, cleaning, pressing, alteration, repair and dyeing services

  6. Furnishing of cold storage space

  7. Repairs and maintenance of tangible personal property and digital products

  8. Telecommunications services in accordance with R.S. 47: 301.1

  9. Prewritten computer software access services (effective January 1, 2025)

  10. Information Services (effective January 1, 2025)

  11. Cable television, direct-to-home satellite, video programming provided by cable and satellite providers and satellite digital audio radio services (state only).