What things are not digital products?


Digital products do not include:

  1. Intangibles such as a patents, stocks, bonds, goodwill, trademarks, franchises, or copyrights.
  2. Telecommunications services and ancillary services.
  3. Internet access service charges.
  4. The representation of a professional service in an electronic form (such as an electronic copy of an engineering report prepared by an engineer).
  5. Digital products where the purchaser holds an intellectual property interest if the purchaser uses the product only for commercial purposes.
  6. Cable television services, direct-to-home satellite services, video programing services, or satellite digital audio radio services.


Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.


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