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What services are not taxable in Louisiana?

Services in Louisiana are generally not taxable, with important exceptions: furnishing of sleeping rooms by hotels. 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.

How much is use tax in Louisiana?

Louisiana sales tax details The Louisiana (LA) state sales tax rate is currently 4.45%. Depending on local municipalities, the total tax rate can be as high as 11.45%.

Are engineering services taxable in Louisiana?

Professional services are generally exempt from sales tax in Louisiana. However, businesses that specialize in the furnishing of repairs to tangible personal property; and the furnishing of telecommunications services are not exempt.

Are 501c3 exempt from sales tax in Louisiana?

Non-profit organizations are not generally exempt from sales tax on purchases in Louisiana. The tax exemption applies to income tax for the corporation. For more information on exemptions for nonprofit organizations, see Form R-20125, Sales Tax Exemptions for Nonprofit Organizations.

Who pays use tax in Louisiana?

Use tax is due only when a sufficient local sales tax has not been paid on the purchase. The use tax does not apply to property on which a local sales tax of at least 5% has been paid. Nor does a use tax apply to property purchased for resale or property that is exempt from sales tax.

What is an example of a use tax?

Examples: A person buys a vehicle from a dealer in a neighboring state and the dealer does not charge sales tax on the vehicle. The buyer must pay use tax on the purchase price of the vehicle when he/she returns to his/her state and/or city.

Are services taxed in Louisiana?