Louisiana sales tax examples

SALES TAX EXEMPTIONS REMOVED ON SOME ITEMS

Beginning April 1, the state sales tax increases from 4 cents to
5 cents per dollar. Combined with local sales tax rates, Louisiana will have an average of a 10 percent sales tax rate. In
addition to the extra penny, the Legislature also removed sales
tax exemptions from dozens of items. For the first three months,
these previously exempt items will be assessed the full 5
percent sales tax, and then it will be scaled back to 3 percent
after June 30. Those changes stay in place until June 30, 2018,
when the extra penny goes away and all of the exemptions are
restored.
EFFECTIVE
4/1/16 TO
6/30/16
5%
5%

Betting at race tracks
Sales in and admission to Louisiana
Superdome, New Orleans Arena,
Zephyr Field and Cajundome
Manufacturer’s rebates on new vehicles 4%
Room rentals at camp and retreat
5%
facilities owned by nonprofit
organizations
Sales of Bibles, songbooks, literature
5%
used for religious classes by churches
and synagogues
Sales of food by Girl Scouts, Boy Scouts, 4%
Big Brother and Big Sister organizations
Purchases of pollution control equipment 5%
used to control industrial pollution
Purchases of fire-fighting equipment by 5%
volunteer fire departments or public fire
departments
Sales of educational materials and
5%
equipment used for classroom
instruction to approved parochial and
private elementary and secondary schools
Natural gas held or used to provide
4%
natural gas storage services or
operating natural gas storage facilities
Purchase of textbooks and
4%
course-related software by certain
private postsecondary academic
institutions
Purchases of food items for school lunch 4%
or breakfast programs by nonpublic
elementary or secondary schools that
participate in the national program
Specialty items sold to members for
5%
fundraising purposes by nonprofit
carnival organizations and participating
in a parade sponsored by a carnival
organization
Admissions to athletic events of
5%
schools, colleges and universities
Membership fees or dues of nonprofit,
5%
civic associations including YMCA,
CYO and YWCA
Admission to art, history and scientific 5%
museums, aquariums, zoological parks,
botanical gardens, arboretums, nature
centers and planetariums
Admissions to and parking for JazzFest 5%
Materials used directly in the
4%
collection of blood
Sales of newspapers
5%
Sales of water (does not apply
5%
to water sold in containers)
Sales of water sold directly for
0%
residential use
Sales of electricity for nonresidential use 5%
Sales of natural gas for nonresidential
5%
use
Orthotic devices, including prescription 5%
and contact lenses, and prosthetic
devices and wheelchairs and wheelchair
lifts prescribed by physicians,
optometrists or licensed chiropractors
for personal use
Purchases or rentals of kidney dialysis
5%
machines, parts, materials and supplies
for home use under a physician’s
prescription
Admission tickets by Little Theater
5%
organizations
Rentals of motion picture films
5%
to commercial theaters
Admissions, parkings fees and sales
5%
of tangible personal property at
certain fundraising events sponsored
by qualifying organizations
Cable television installation and
5%
repair services
All outside gate admissions and parking 5%
fees at fairs and festivals sponsored by
nonprofit organizations
Specialty items purchased by carnival
5%
and nonprofit organizations sponsoring
a Mardi Gras parade or ball
Purchase of one-of-a-kind works of art
5%
from an established location within a
cultural products district
Purchase of breast-feeding items
5%
Antique airplanes held by private
5%
collectors and not being used for
commercial purposes

EFFECTIVE
7/1/16 TO
6/30/18
3%
3%

EFFECTIVE
7/1/18 TO
3/31/19
0%
0%

2%
3%

0%
0%

5%

4%

2%

0%

3%

0%

3%

0%

3%

0%

2%

0%

2%

0%

2%

0%

3%

0%

3%

0%

3%

0%

3%

0%

3%
2%

0%
0%

3%
4%

0%
1%

0%

0%

4%
4%

1%
1%

3%

0%

3%

0%

4%

1%

4%

1%

3%

0%

3%

0%

4%

1%

3%

0%

3%

0%

3%
4%

0%
1%

Source: Louisiana Department of Revenue
Advocate graphic