Which sales taxes apply to telecommunications services?


Rate TypeRate as of
December 31, 2024
Rate as of
January 1, 2025
Intrastate Telecommunications3.45%5% general state rate, plus
5% additional state sales tax
Interstate Telecommunications2.45%5% general state rate, plus
5% additional state sales tax
*Sales of Prepaid Telephone Cards and Prepaid Authorization Numbers are taxed as tangible personal property, rather than telecommunications 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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