Frequently Asked Questions
General Sales Tax
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I have a construction contract based on a state sales tax rate of 4.45%. What are my options?
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If a hotel room is reserved in 2024 but the stay occurs in 2025, what state sales tax rate applies?
Taxable Services
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What is included in the taxable service of “furnishing of admissions”?
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Are repairs and maintenance to tangible personal property taxable?
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Are telecommunications services subject to local sales tax in Louisiana?
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Are cable and satellite services subject to local sales tax in Louisiana?
Exemptions
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Are sales from food trucks, drive-ins, candy and nut counters, and snack bars taxable?
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Are there changes to the agricultural exemptions and exclusions?
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Are there changes to the manufacturing, machinery and equipment exemptions?
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How are the school and educational materials exemptions treated?
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How are intergovernmental and governmental transaction exemptions treated?
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I am a non-profit. Do I have to charge sales tax on my sales of admissions tickets and parking?
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Is electricity used in the production activity of stripper wells exempt from sales and use tax?
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Are any business utilities 100% exempt from sales and use tax?
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Are propane tanks sold by retail outlets directly to consumers subject to sales tax?
Vendors Compensation
Digital Products
Sourcing
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top of pageIndividual/Fiduciary Income Tax
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Are there any changes to the combined personal exemption-standard deduction?
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Can I still claim the additional $1,000 deduction for the blind, persons 65+, and dependents?
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Will the standard deduction change each year or stay the same?
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Can I claim the net capital gains deduction for sales occurring on or after January 1, 2025?
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Can I still claim the net capital gains deduction for a sale that occurred prior to January 1, 2025?
Corporation Income/Franchise Tax
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Is there a standard deduction available for entities taxed as a corporation?
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Are there any changes to the provision governing property located inside a foreign trade zone (FTZ)?