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.

Filing Dates


News & Announcements

September 02, 2025

Hunters get a tax break during the 2nd Amendment Weekend Sales Tax Holiday, Sept. 5-7

BATON ROUGE – Consumer purchases of firearms, ammunition and a wide range of hunting supplies are exempt from state and local sales tax during the Louisiana Second Amendment Weekend Sales Tax Holiday, Friday, Sept. 5 through Sunday, Sept. 7.

August 26, 2025

LDR partners with OMV in Lafayette to resolve driver’s license suspensions

BATON ROUGE – The Louisiana Department of Revenue (LDR) is partnering with the state Office of Motor Vehicles (OMV) to help Lafayette-area taxpayers resolve driver’s license suspensions.

August 25, 2025

New Orleans-area suspects arrested; products seized in crackdown on illegal vapes

BATON ROUGE – A state task force arrested four people and confiscated tens of thousands of banned substances in the second phase of a statewide crackdown on illegal and unauthorized vape products.


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