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

August 12, 2025

Guilty plea resolves fraud investigation related to Hurricane Ida recovery

A guilty plea in a Baton Rouge criminal court closes the investigation into a fraud case related to the recovery process following Hurricane Ida in 2021.

July 31, 2025

New penalties for Kratom in effect Aug. 1

Starting Aug. 1, 2025, severe new penalties are in effect for the possession of the herbal supplement known as Kratom. Kratom is sold often as an energy booster, pain reliever and mood lifter. Its potential harmful side effects include liver toxicity, seizures and death.

July 28, 2025

Millions in state tax refunds moving to Unclaimed Property if taxpayers don’t claim them

BATON ROUGE – Louisiana taxpayers have until Sept. 6, 2025, to claim millions of dollars in state tax refunds before they become unclaimed property.


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