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 or digital products in this state.

2. The use, consumption, distribution, or storage for use or consumption in this state of any tangible personal property or digital products.

3. The lease or rental within this state of any item or article of tangible personal property or digital products.

4. The sales of certain services as defined in LA R.S. 47:301.3. Those services are the rental or furnishing of sleeping rooms, cottages, cabins etc.; the furnishing of admissions to places of amusement, recreational events, athletic entertainment, etc. and charges for participation in amusement activities; parking, storing, or keeping of motor vehicles; printing and copying services; laundry, cleaning, pressing, alteration, repairs, and dyeing services; the furnishing of cold storage space and the preparation of property for such storage; repairs and maintenance of tangible personal property; telecommunications services; prewritten computer software access services; information services; and cable television services, direct-to-home satellite services, video programming services by cable and satellite providers, and satellite digital audio radio services.*

All sales, use, consumption, distribution, storage for use or consumption, leases, and rentals of tangible personal property or digital products 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.

*Cable and satellite services are also subject to an additional state tax rate of 5%.