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 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