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

July 31, 2025

New penalties for Kratom in effect Aug. 1

Starting Aug. 1, 2025, severe new penalties are in effect for the possession of the herbal supplement known as Kratom. Kratom is sold often as an energy booster, pain reliever and mood lifter. Its potential harmful side effects include liver toxicity, seizures and death.

July 28, 2025

Millions in state tax refunds moving to Unclaimed Property if taxpayers don’t claim them

BATON ROUGE – Louisiana taxpayers have until Sept. 6, 2025, to claim millions of dollars in state tax refunds before they become unclaimed property.

June 16, 2025

Suspects arrested, products seized and businesses closed in multi-agency vape crackdown

BATON ROUGE – A multi-agency state and federal crackdown on unauthorized vape products in Louisiana resulted in ten arrests and more than $1 million worth of illegal vape pens, pods, juices and other products taken off the streets.


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