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.

Which sales and use tax exemptions were repealed as of January 1, 2025?

Click here for a chart of exemptions repealed as of January 1, 2025. Any exemptions that were repealed in the 2024 Third Extraordinary Session and reinstated in the 2025 Regular Session are not reflected on this chart.