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

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.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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