Are digital goods taxable in Louisiana?
Yes, since 2025-01-01. Louisiana's Act 10 levies sales tax on digital products at the 5% state rate plus parish taxes.
| Short answer | Taxable since 2025-01-01 |
|---|---|
| Effective date | Taxable from 2025-01-01 at a 5% state rate. |
| Authority | La. Act 10 (2024 3d Ex. Sess., HB 8, signed 2024-12-04) |
| Registry version | v1.24.0 (updated 2026-10-16) |
Why
Before 2025-01-01, digital products were exempt at the state level. La. Act 10 (2024 3d Ex. Sess., HB 8) levied the tax on them from that date.
Business vs. consumer buyers
AgentTax applies the same answer to business and consumer buyers here. Only a few states change the answer by buyer: Iowa and Washington exempt some business purchases by statute, and Maryland and Ohio split the rate or taxability by use.
Where the line is
- Parishes administer their own taxes; confirm the parish rate for the buyer's location.
How AgentTax classifies digital goods
Downloads the buyer keeps: e-books, music, video, data files and other digital products transferred electronically. AgentTax routes downloads and data purchases to its digital good category.
Run a Louisiana sale through the AgentTax engine and get the amount, the rate it used and the statute behind it. No signup needed.
Open the calculatorFrequently asked questions
- Are digital downloads taxable in Louisiana?
- Yes, since 2025-01-01, at the 5% state rate plus parish taxes.
Related
- All Louisiana digital tax answers
- Is SaaS taxable in Louisiana?
- Is data processing taxable in Louisiana?
- Digital goods: every state we cover
- Are digital goods taxable in Arkansas?
- Are digital goods taxable in Georgia?
- Are digital goods taxable in Idaho?
- Are digital goods taxable in Indiana?
- Are digital goods taxable in Iowa?
- Are digital goods taxable in Kansas?
Further reading on the AgentTax blog
Sources
- La. Act 10 (2024 3d Ex. Sess., HB 8, signed 2024-12-04)
- Louisiana Department of Revenue: Are digital products subject to sales and use tax?
This page is for informational purposes only and is not tax, legal, or accounting advice. It reflects AgentTax's current interpretation of evolving law, which can change. Consult a qualified tax professional before making compliance decisions. Positions on this page come from the AgentTax tax policy registry (v1.24.0); see our methodology.