Are there any exemptions from the sales tax?


Yes, there are a number of exclusions and exemptions from the sales tax. Various statutory exemptions and exclusions have been partially and temporarily suspended since July 1, 1986. For more information the taxable rate of transactions for Exemptions and Exclusions, see Form R-1002, Table of Sales Tax Rate Exemptions, posted on the LDR website. Common consumer-related exemptions include:
  • Food for home consumption;
  • Utilities such as electricity, natural gas and water;
  • Drugs prescribed by a physician or dentists; and
  • Articles traded-in on new articles.