The state sales tax in Louisiana is paid by consumers, users, lessees and individuals getting services, which are taxable according to the sales tax legislations.
The state sales tax in Louisiana is charged at a flat rate of 4%. This percentage includes Louisiana State Sales Tax at 3.97% and Louisiana Tourism Promotion District Tax at 0.3%.
However, for sales of telephone cards (prepaid) and telephone authorization numbers (prepaid) and telecommunication services, a flat rate of 3% state sales tax is imposed.
In Louisiana, the state sales and use tax are imposed on the following types of transactions:
- Sales of personal tangible properties in Louisiana on a retail basis
- The rental or lease of any product or item of personal tangible property within Louisiana
- The consumption, use, distribution or storage for consumption or use of any personal tangible property in Louisiana
- Sales of services as delineated under the legislations of R.S. 47:301(14), including the following:
- Provision or supply of telecommunications services
- Provision or supply of rooms by hotels
- Admission or entry fee to places of entertainment and to recreational and sports events
- Supply or provision of benefits for accessing entertainment, amusement, recreational, or athletic facilities
- Provision or supply of parking or storage benefits by parking lots and auto hotels
- Provision or supply of printing and reprinting services
- Provision or supply of cleaning, laundering, dyeing, and pressing services
- Provision or supply of cold storage areas and the development of places to build cold storage
- Provision of repairing services to personal tangible properties
The due dates for making sales tax payments and filing sales tax returns in Lousiana are due before or on the 20th of the month after the end of the calendar month or every three months of the assessment year.
Contact Details:
Louisiana Department of Revenue617 North Third Street
Baton Rouge, LA 70802
Tel: (225) 219-7356
