What type of parking fees are taxable?

All charges for parking, storing or keeping of motor vehicles are taxable, including, but not limited to:

1. Valet services

2. Use of parking spaces

3. Parking lots

4. Parking structures

5. Charges for street parking at metered spaces

6. Storage fees at body shops.

There are exemptions for parking fees charged for certain cultural events and events sponsored by non-profit organizations. See R.S. 47:305.33 and 47:305.14 for more information.