To what transactions is sales tax applied?

The state general sales and use tax is levied on the following transactions:

1. The sale of tangible personal property in this state.
2. The use, consumption, distribution, or storage for use or consumption in this state of any tangible personal property.
3. The lease or rental within this state of any item or article of tangible personal property.
4. The sales of certain services as defined in LA R.S. 47:301(14). Those services are the furnishing of sleeping rooms by hotels; the sale of admissions to places of amusement and to athletic and recreational events, and the furnishing of privileges of access to amusement, entertainment, athletic, or recreational facilities; the furnishing of storage or parking privileges by auto hotels and parking lots; the furnishing of printing and overprinting; the furnishing of laundry, cleaning, pressing, and dyeing services; the furnishing of cold storage space and the preparation of property for such storage; the furnishing of repairs to tangible personal property; and the furnishing of telecommunications services.

All sales, use, consumption, distribution, storage for use or consumption, leases, and rentals of tangible personal property are taxable, unless an exemption or exclusion is provided by law for a particular transaction. In the case of service transactions, only the particular transactions enumerated in the law are taxable.