Louisiana — Sales & Use Tax

Louisiana imposes state sales and use tax on the sale at retail, use, consumption, distribution, and storage for use or consumption of tangible personal property, the lease or rental of tangible personal property, and specifically enumerated services as defined by statute. The tax also applies to telecommunications services, as defined in La. R.S. 47:301(29) and R.S. 47:301.1. Digital products are not expressly named as a stand-alone taxable category in the current statute, but some digital and software-delivered products may be brought within scope through the definitions of tangible personal property, prewritten software access, or enumerated services (including those effective January 1, 2025, under Act 11 of 2024).

The combined state sales and use tax rate is 4.97% from January 1, 2025 through December 31, 2029. This includes levies of 2% under R.S. 47:302, 1% under R.S. 47:321, 0.97% under R.S. 47:331, and 1% under R.S. 47:321.1 (the latter composed of a permanent 0.45% levy and a temporary 0.55% additional levy). Effective January 1, 2030, the R.S. 47:321.1 levy decreases to 0.75%, reducing the total state rate to 4.75%.

Local parishes and municipalities impose additional sales taxes on top of the state rate, so combined rates vary widely by jurisdiction. State law (R.S. 47:337.1 et seq.) authorizes these local options, and local rates often exceed 5%, bringing typical total sales tax rates above 10% in many localities. Local taxes, rates, and exemptions are administered independently by each parish or city collector.

The scope and rate structure of Louisiana's sales and use tax are set by statute and subject to scheduled legislative changes. The upcoming rate reduction in R.S. 47:321.1 (from 1% to 0.75%) will apply to all transactions subject to the state portion of the tax beginning January 1, 2030.

Source: La. R.S. 47:302; La. R.S. 47:321; La. R.S. 47:331; La. R.S. 47:321.1; Act 11, 2024 Third Extraordinary Session – Résumé Digest; La. R.S. 47:301; La. R.S. 47:301.1; La. R.S. 47:337.1; Louisiana Department of Revenue – General Sales & Use Tax

Louisiana's state sales and use tax rate is 4.97% effective January 1, 2025. This rate is composed of four separate permanent levies plus one temporary levy:

Permanent levies:

• 2.00% under R.S. 47:302
• 1.00% under R.S. 47:321
• 0.97% under R.S. 47:331
• 0.45% base rate under R.S. 47:321.1

The permanent levies total 4.42%.

Temporary levy:

• 0.55% additional levy under R.S. 47:321.1(A)(1)(b), effective January 1, 2025 through December 31, 2029

The temporary levy brings the total state rate to 4.97% from January 1, 2025 through December 31, 2029. Beginning January 1, 2030, the R.S. 47:321.1 temporary additional levy expires, reducing the total state rate to 4.42% (the sum of the four permanent levies).

R.S. 47:331 imposes its levy at the rate of "ninety-seven hundredths of one percentum" (0.97%), not a full 1%. R.S. 47:321.1 imposes a base rate of "forty-five hundredths of one percent" (0.45%) plus, beginning January 1, 2025, an additional temporary levy of "fifty-five hundredths of one percent" (0.55%) through December 31, 2029, for a combined R.S. 47:321.1 rate of 1% during that period.

Source: La. R.S. 47:302; La. R.S. 47:321; La. R.S. 47:321.1; La. R.S. 47:331

Effective August 1, 2023, Louisiana requires remote sellers without physical presence in the state to register and collect sales and use tax if, during the previous or current calendar year, the seller's gross revenue from retail sales delivered into Louisiana exceeds $100,000. The alternative 200-transaction threshold was eliminated for both remote sellers and marketplace facilitators by Act 15 (2023 Regular Session, formerly HB 171).

Material 2025 development: Effective June 2025, Louisiana law was amended by HB 578 to clarify and confirm that “digital products” count toward the $100,000 economic nexus threshold for both remote sellers and marketplace facilitators. This codified change expands the scope of receipts counted for nexus, ensuring that remote sellers of digital products—including streaming, downloads, and similar digital goods—must aggregate such sales with other Louisiana retail sales for threshold purposes. Prior to this amendment, the treatment of digital products was not explicit in the threshold enforcement regime; as of HB 578, digital product receipts are in scope for the economic nexus calculation.

Only retail sales (not wholesale or resale) are counted. Sales made through a marketplace facilitator are excluded by remote sellers, as those transactions count only toward the facilitator's threshold, not the individual seller's.

This regime applies to remote sellers as defined in La. R.S. 47:301(4)(k), as amended, in line with legislative changes effective August 1, 2023, and further clarified by HB 578 in June 2025. No transaction threshold exists after August 1, 2023—the sole test is gross revenue from Louisiana retail sales (including, as of June 2025, digital products).

Source: La. R.S. 47:301(4)(k)(i); 2023 La. Act 15 (HB 171); 2025 La. HB 578, enrolled

A marketplace facilitator must collect and remit Louisiana state and local sales and use tax if, during the previous or current calendar year, its gross revenue for retail sales delivered into Louisiana exceeds $100,000. The 200-transaction threshold was eliminated effective August 1, 2023. A marketplace facilitator is deemed the dealer for each remote sale transacted on its marketplace on behalf of a marketplace seller and is responsible for all dealer obligations. Within 30 days of meeting the threshold, the facilitator must apply to the Louisiana Sales and Use Tax Commission for Remote Sellers; collection must commence within 60 days.

Source: La. R.S. 47:340.1

Louisiana sales and use tax returns are due on or before the 20th day of the month following the tax period. Dealers whose taxes average $500 or more per month file monthly; dealers whose taxes average less than $500 per month file quarterly. Quarterly returns are due by the 20th of the first month of the next quarter. The Secretary of Revenue determines the average tax due and assigns filing frequency by regulation. Dealers must file returns even when no tax is due.

Source: La. R.S. 47:306(A)(1)(b); Louisiana DOR Sales Tax FAQ

Any person who qualifies as a "dealer" under Louisiana law must apply for a sales tax certificate before collecting sales tax from customers. Louisiana defines a dealer broadly under R.S. 47:301(4) to include any person who: (a) manufactures or produces tangible personal property for sale at retail, use, consumption, distribution, or storage; (b) imports tangible personal property or digital products for sale at retail or for use, consumption, distribution, or storage; (c) makes retail sales of tangible personal property, digital products, or services; (d) sells at wholesale to dealers; (e) leases or rents tangible personal property or digital products; or (h) engages in business in the taxing jurisdiction. The definition also includes remote sellers who exceed the economic nexus threshold ($100,000 in gross revenue from Louisiana retail sales during the previous or current calendar year) and marketplace facilitators who meet that same threshold.

Two registration pathways

Louisiana operates a dual registration system based on physical presence. Dealers with physical presence in Louisiana—such as an office, warehouse, distribution center, employee, or other property or personnel—must register with the Louisiana Department of Revenue (LDR) for both state and local sales tax obligations. Remote sellers with only economic nexus (no physical presence) register instead with the Louisiana Sales and Use Tax Commission for Remote Sellers. Both types of dealers collect and remit both state and local sales and use taxes; the difference is the administrative pathway and filing system, not the scope of tax collection. The threshold for both pathways is identical: $100,000 in gross revenue from Louisiana retail sales in the previous or current calendar year.

How to register—dealers with physical presence

Dealers with physical presence in Louisiana register through the state's online portal, Louisiana geauxBiz (geauxbiz.com) or the Louisiana Taxpayer Access Point (LaTAP) (latap.revenue.louisiana.gov). The application requires the business's legal name, trade name (if different), federal employer identification number (FEIN) or Social Security number, physical and mailing addresses, business structure (corporation, LLC, partnership, sole proprietorship), anticipated start date of taxable sales, and estimated monthly sales volume. There is no fee to register for a Louisiana sales tax certificate. Upon approval, the LDR issues a sales tax account number and, if the dealer makes sales for resale, a resale exemption certificate (Form R-1064). Registration is required before the dealer may legally collect Louisiana sales tax.

How to register—remote sellers

Remote sellers without physical presence apply to the Louisiana Sales and Use Tax Commission for Remote Sellers at remotesellers.louisiana.gov. Within 30 days of meeting the $100,000 threshold, the remote seller must apply; collection must commence within 60 days of meeting the threshold. Remote sellers registered with the Commission collect and remit both state and local sales and use tax based on actual applicable rates and bases for the destination address in Louisiana. This requirement has been in effect since July 1, 2020. The Commission serves as the single entity responsible for state and local sales and use tax administration, return processing, and remittances for remote sales. Remote sellers file a single monthly or quarterly return through the Commission's portal covering both state and local taxes, rather than filing separately with the state and each parish. This simplified single-return system is the key administrative difference between the remote seller pathway and the physical-presence dealer pathway; both types of dealers collect the full combined state and local tax from Louisiana customers.

When registration is required

A dealer must register before making the first taxable sale in Louisiana or, for remote sellers, within 30 days of exceeding the $100,000 threshold. Once registered, the dealer must collect tax on all applicable sales, file returns on the assigned schedule (monthly or quarterly, depending on tax volume), and remit collected tax by the 20th of the month following the reporting period. Operating as a dealer without registering exposes the business to back-tax assessments, penalties, and interest under R.S. 47:306.

Exemption certificates and resale registration

Dealers who purchase inventory for resale must hold a valid Louisiana resale exemption certificate (Form R-1064) to purchase tangible personal property or taxable services without paying sales tax to the vendor. The resale certificate is issued automatically upon registration if the dealer indicates it will make sales for resale. Resale certificates are valid for up to three years and renew automatically unless the LDR determines the dealer no longer qualifies or has become delinquent in filing or payment obligations. Dealers can verify a purchaser's resale certificate through the LDR's online validation tool on the LaTAP portal.

Source: La. R.S. 47:301(4); La. R.S. 47:302(V)(2); La. R.S. 47:306; La. R.S. 47:340(G)(1)-(2); La. R.S. 47:340.1; Louisiana Department of Revenue – General Sales & Use Tax; Louisiana Sales and Use Tax Commission for Remote Sellers – FAQ

Louisiana allows dealers who collect and remit state sales and use tax to retain a vendor's compensation as a deduction for the costs of accounting for and remitting the tax. The compensation is available only to dealers who timely file their sales and use tax returns and timely pay the full amount of tax due. Both conditions must be met: filing the return on time without paying on time, or paying on time without filing on time, disqualifies the dealer from claiming vendor's compensation for that period. Partial payment does not permit partial vendor's compensation.

Statutory rate and eligible taxes

La. R.S. 47:306(A)(3)(a) sets the vendor's compensation rate at 1.05% of the amount of tax due and accounted for. However, vendor's compensation applies only to the taxes levied under R.S. 47:302 (2%), R.S. 47:321 (1%), and R.S. 47:331 (0.97%)—a combined 3.97% of the current 4.97% state rate. Vendor's compensation is not allowed on the tax levied under R.S. 47:321.1 (currently 1% through December 31, 2029, consisting of a 0.45% permanent levy plus a 0.55% temporary levy). Because the total state sales tax rate is 4.97% as of January 1, 2025, but vendor's compensation applies to only 3.97% of that amount, the effective vendor's compensation rate is 0.84% of total tax collected (mathematically: 1.05% × 3.97% ÷ 4.97% ≈ 0.84%).

When the R.S. 47:321.1 temporary levy expires on December 31, 2029, the total state rate will drop to 4.42% (composed of the four permanent levies). At that point, vendor's compensation will still apply only to the taxes under R.S. 47:302, 47:321, and 47:331—but because R.S. 47:331 imposes a 0.97% rate, not a full 1%, the eligible base will remain 3.97%. The effective vendor's compensation rate will adjust accordingly.

Monthly cap

Effective January 1, 2025, the maximum vendor's compensation a dealer may claim is $750 per calendar month, regardless of how many business locations the dealer operates in Louisiana. This cap was reduced from the prior limit of $1,500 per month by Act 11 of the 2024 Third Extraordinary Session. For taxable periods ending before January 1, 2025, the cap was $1,500 per month. The cap applies per dealer entity, not per location or per return.

Conditions for claiming vendor's compensation

A dealer may claim vendor's compensation only if:

1. The dealer timely files the sales and use tax return on or before the 20th day of the month following the tax period, and
2. The dealer timely remits the full amount of tax shown due on the return on or before the 20th day of the month following the tax period.

If either the return or the payment is late—or if the dealer remits only partial payment—vendor's compensation is not allowed for that period. The dealer is still liable for any applicable late-filing or late-payment penalties under R.S. 47:1602.

Calculation example (January 2025 and later)

A dealer who collects $20,000 in state sales tax in a given month may claim vendor's compensation of $168 ($20,000 × 0.84%), provided the dealer files and pays on time and the amount does not exceed the $750 monthly cap. A dealer who collects $100,000 in state sales tax in a month would compute $840 in vendor's compensation ($100,000 × 0.84%), but the dealer may claim only $750 due to the monthly cap.

Remote sellers and the Louisiana Sales and Use Tax Commission for Remote Sellers

Remote sellers registered with the Louisiana Sales and Use Tax Commission for Remote Sellers (rather than directly with the Louisiana Department of Revenue) are also entitled to claim vendor's compensation under the same terms, provided they timely file and timely pay. The Commission applies each taxing jurisdiction's specific rate of vendor's compensation (including the state rate) as a deduction against tax due and reduces the monthly distribution to the state and local collectors accordingly, as provided in R.S. 47:340(D)(3)(d).

Local sales tax vendor's compensation

The vendor's compensation rules described above apply to state sales and use taxes only. Act 11 of the 2024 Third Extraordinary Session repealed the statutory requirement that local taxing authorities provide vendor's compensation on local sales taxes. Individual parishes and municipalities may still choose to offer vendor's compensation on their local taxes, but they are not required to do so, and the terms vary by locality.

Source: La. R.S. 47:306(A)(3)(a); Louisiana Revenue Information Bulletin No. 25-006; La. R.S. 47:340(D)(3)(d)

Louisiana permits its local taxing authorities—parishes, municipalities, and certain districts—to impose their own sales and use taxes in addition to the statewide sales and use tax. This authority is governed by the Uniform Local Sales Tax Code (La. R.S. 47:337.1 et seq.), with each local collector administering, publishing, and enforcing its own local tax rates, schedules, exemptions, and ordinances. As a result, the combined state and local sales tax rates can vary widely throughout Louisiana—and often exceed 10% (and may approach 12.5% in specific districts).

Imposition and rate structure (as of July 1, 2026):

• Local sales and use taxes are established by local ordinance, pursuant to statutory authority for parishes, municipalities, school boards, and economic development districts (such as R.S. 47:338.54, R.S. 47:338.135, and others).
• Each locality sets its own tax rates and may establish exemptions independent of state rules, within legislative constraints.
• Common local rates range from 2% up to 7%, compounded with the 4.97% state rate (effective January 1, 2025), leading to significant differences by delivery location.

Material developments effective July 1, 2026:

• New local exemption: Act No. 265 (2026 Reg. Sess.), codified at R.S. 47:337.9(G), creates an exemption for aircraft repairs at specified airports in Calcasieu Parish, effective July 1, 2026.
• Local rate increases/decreases:
• The Bayou Fountain Economic Development District (EDD) in East Baton Rouge Parish imposes a new local sales tax effective July 1, 2026.
• The Sterlington EDD in Ouachita Parish decreases its local EDD tax rate by 1%, effective July 1, 2026.

Local rate lookup and official schedules:

• There is no single consolidated statewide .gov-published rate table for local tax rates. Each local collector publishes their officially recognized rate schedules, ordinances, and forms (see East Baton Rouge's official Sales and Use Tax Rates Schedule, for example).
• The Louisiana Association of Tax Administrators (LATA) aggregates local rates, but only schedules or ordinances from the local collector's own official .gov website constitute primary authority for audit or refund substantiation.

Situs and sourcing:

• The situs (location) for local sales/use tax liability is generally the place of delivery of the taxable item or service, governed by R.S. 47:337.9(C). Special district taxes (e.g., EDDs) may be layered on top and require careful address-specific analysis. Major exemptions or rate changes require consulting the relevant jurisdiction's ordinance or official schedule for confirmation and audit defense.

Sources: Source: La. R.S. 47:337.1 et seq. Source: La. R.S. 47:337.9 (as amended by Act No. 265, 2026 Reg. Sess.) Source: East Baton Rouge – Sales and Use Tax Rates Schedule, effective July 2025 (PDF)

Louisiana's state sales and use tax rate structure has changed multiple times in the past decade, primarily through the addition and subsequent amendment of temporary levies. The most significant recent changes relate to the temporary levy under R.S. 47:321.1, scheduled increases and expirations, and their effect on the combined statewide rate. Practitioners must reference precise statutory effective dates when evaluating audit exposure, refund eligibility, and compliance positions for transactions prior to 2025.

Major statutory changes since 2016:

• April 1, 2016 – June 30, 2018: R.S. 47:321.1 imposed a 1% additional temporary state sales tax, raising the combined state rate (including R.S. 47:302, 321, and 331) from 4% to 5%. The 1% under 321.1 was originally scheduled to sunset June 30, 2018.
• July 1, 2018 – December 31, 2024: Act 1 of the 2018 Second Extraordinary Session amended R.S. 47:321.1 to reduce the temporary levy from 1% to 0.45%, resulting in a combined state rate of 4.45% (total of the four levies).
• January 1, 2025 – December 31, 2029: Act 11 of the 2024 Third Extraordinary Session amends R.S. 47:321.1 to increase the temporary levy to 1% (0.45% base + 0.55% temporary), making the combined state sales and use tax rate 4.97%.
• After December 31, 2029: The 0.55% temporary additional levy under 321.1 expires, reducing the combined state rate to the sum of permanent levies (4.42%).

Key statutes and session laws:

• R.S. 47:302: 2% permanent base levy (continuous)
• R.S. 47:321: 1% permanent base levy (continuous)
• R.S. 47:331: 0.97% permanent base levy (continuous)
• R.S. 47:321.1: Temporary levies, changing as above

Consult the enrolled Acts and the statutory text at the cited URL for exact legislative language and provisions.

Source: La. R.S. 47:321.1; Act 11, 2024 Third Extraordinary Session; House Legislative Services Session Wrap, 2024 3rd Ex. Sess. (PDF, p.2)

Louisiana imposes sales and use tax on a defined list of specifically enumerated services, as set out in La. R.S. 47:301.3 and updated by Act 11 of the 2024 Third Extraordinary Session. Effective January 1, 2025, the list expands from eight to ten categories.

Enumerated taxable services (effective January 1, 2025):

1. Furnishing of sleeping rooms in hotels, lodging facilities, and similar accommodations (R.S. 47:301(6)).
2. Admissions to amusement, entertainment, or recreational events and facilities (R.S. 47:301(14)(a)).
3. Parking or storage of motor vehicles (R.S. 47:301(14)(e)).
4. Printing and related services including copying (R.S. 47:301(14)(g)(iv)).
5. Laundry, cleaning, pressing, and dyeing of tangible personal property such as clothes, carpets, and rugs (R.S. 47:301(14)(f)).
6. Cold storage services—furnishing space and preparation for storage (R.S. 47:301(14)(h)).
7. Repairs and maintenance of tangible personal property or digital products (R.S. 47:301(14)(g)); specifically not extending to real property.
8. Telecommunications services, defined in R.S. 47:301.1.
9. Prewritten computer software access services (added by Act 11 of 2024; taxable beginning Jan. 1, 2025).
10. Information services (added by Act 11 of 2024; taxable beginning Jan. 1, 2025).

Only those services explicitly enumerated in R.S. 47:301.3 and corresponding paragraphs of R.S. 47:301 are subject to Louisiana statewide sales and use tax. If a service is not listed, it is not taxable at the state level. Local jurisdictions generally conform, but may differ if specifically authorized by local ordinance or statute. The amendments in Act 11 of 2024, particularly the addition of software access and information services, reflect a notable broadening of Louisiana's service tax base to align more closely with modern business models.

Practitioners should consult the current statute for authoritative definitions and effective dates. The Department of Revenue's FAQ confirms the ten taxable service categories effective January 1, 2025.

Source: La. R.S. 47:301.3; La. R.S. 47:301; La. Act 11 (2024 3rd Ex. Sess.); Louisiana Department of Revenue – How many services are subject to sales tax?

Louisiana's local sales and use tax rates are governed by ordinances of each parish, municipality, and special district, subject to the framework established by the Louisiana Uniform Local Sales Tax Code (La. R.S. 47:337.1 et seq.) and administrative requirements of La. R.S. 47:337.5. Historic local rates are highly decentralized—there is no single statewide official archive of every local rate by parish or period. Instead, individual collectors (parishes, cities, districts) maintain their own schedules, available via official .gov websites. Most authoritative historic data must be sourced from the published schedules or ordinances of the local collector for the period in question.

Statutory framework for local rate changes

Under R.S. 47:337.5, local sales and use tax rate changes may only become effective at the start of a calendar quarter: January 1, April 1, July 1, or October 1. The collector must notify the Louisiana Uniform Local Sales Tax Board and the Department of Revenue at least 60 days prior to the intended effective date. Effective January 1, 2024, statutory amendments increased notice requirements and enforcement provisions for local collectors making rate changes.

Material recent developments (2025–2026)

There are a substantial number of recent and scheduled local rate changes in Louisiana for the 2025–2026 period. For example:

• New Orleans (Orleans Parish): New rates effective January 1, 2026, impacted multiple districts due to new ordinances.
• Lafayette, Monroe, Ruston, Sabine Parish, Sterlington, West Carroll Parish: Each had posted or implemented local rate changes in 2025 or 2026.
• Over two dozen local changes were enacted or scheduled for 2026—illustrating the continuing evolution of Louisiana's local rate landscape.

For audit, refund, or exposure analysis, practitioners must confirm the effective period and precise rate from the official schedule, ordinance, or bulletin published by the local collector for each taxing authority. Third-party aggregators may provide useful leads, but only a .gov archive, official bulletin, or direct communication from the collector carries authority for substantiating rates on an audit or claim. The Louisiana Uniform Local Sales Tax Board links collectors but does not itself maintain rate archives.

Practice caution:

• No commercial site or unofficial PDF supersedes a period-appropriate local collector’s official .gov-published schedule or ordinance for audit defense.
• Practitioners must ensure all rate substantiation for prior periods (historic rates) comes from period-correct primary sources.

Source: La. R.S. 47:337.1 et seq. Source: La. R.S. 47:337.5 Source: East Baton Rouge Parish — Historic Rate Schedule PDF Archive

Louisiana’s sales and use tax law provides a limited but critical set of major state-level exemptions. These exemptions apply only to the state’s sales and use taxes imposed under R.S. 47:302 et seq.; local parishes and municipalities are not required to follow state exemptions unless specified by local ordinance, and conformity varies. Practitioners must use the precise statutory text and effective dates in evaluating exposure or compliance for each exemption.

Food for home consumption Food for home consumption is exempt from the state sales and use tax under La. Const. art. VII, § 2.2 and La. R.S. 47:305(D)(1)(n), effective January 1, 2003. The statutory definition closely tracks items eligible for federal food assistance (SNAP), but exclusivity should not be assumed absent a disputed audit or regulation. This exemption does not extend to most local sales/use taxes—parishes may, and often do, tax groceries unless they have adopted similar local-law exemptions. The text and effective date appear in the cited 2002 constitutional amendment and the relevant portion of R.S. 47:305.

Prescription drugs and medical devices Prescription drugs for personal use are exempt from state sales tax under La. R.S. 47:305(D)(1)(j), with no expiration date; this has been law for decades. Medical devices “prescribed by a physician” become exempt from the state sales and use tax effective January 1, 2025, pursuant to Act 11 (2024 3rd Ex. Sess.), Section 1(F)(1)(s)(ii), which amends R.S. 47:305. The Department of Revenue also confirms this in its official flyer and guidance, but statute governs.

Residential utilities Sales of electricity, natural gas, water, and other qualifying utilities for residential use are exempt under R.S. 47:305(D)(1)(c), (l), and (m), with effective dates and scope established in multiple sessions since the late 1980s; the Department of Revenue flyer summarizes current coverage. As with food, conformity at the parish level is not statutorily required and should always be verified for given periods or audit positions.

Agricultural exemptions—farm equipment and inputs La. R.S. 47:305.3 (amended by Act 11, 2024 3rd Ex. Sess.) creates a consolidated set of exemptions for tangible personal property used in agriculture. Under current law, new farm equipment is exempt from state sales/use tax up to a statutory limit of $150,000 per item, with annual inflation adjustment per R.S. 47:305.3(B)(2), as amended. The exact language for this cap and its adjustment mechanism is provided in Act 11, Section 2 (amending R.S. 47:305.3). Qualifying property also includes seeds, feed, fertilizers, and livestock sold to farmers for agricultural use.

Other notable state exemptions

• Sales for resale (R.S. 47:301(10)(a)); subject to properly executed exemption certificates (see Registration Requirements section).
• Sales to the U.S. government, state and local governments, certain nonprofits, and diplomatic entities are exempt under various subparts of R.S. 47:305 (reference statute for specifics and limits per class).

Practice caution: Local conformity for each statutory exemption must be confirmed at the parish and municipal level. The Louisiana Department of Revenue’s exemption flyers and summaries are useful compliance guides but do not override or create statutory exemptions.

Source: La. Const. art. VII, § 2.2; La. R.S. 47:305; La. R.S. 47:305.3; Louisiana Department of Revenue — State Sales Tax Exemption for Food, Drugs, Utilities (DOR PDF); Résumé Digest, Act 11 (2024 3rd Ex. Sess.)