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 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.