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 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.