The state sales tax rate in Louisiana is 4%. Sales taxes are levied on the retail sale personal property and certain services. Basic consumer commodities, such as food for home consumption and prescription drugs, are exempt from state sales taxes. With voter approval, political subdivisions in Louisiana may levy a combined additional sales tax of up to 5%. See Incentives section below for opportunities for qualifying economic development projects to reduce sales taxes for on certain expenditures.
There are no state sales and use taxes on business utilities. Exemptions include electricity, natural gas, steam and water. In addition, there are no state sales taxes on the purchase, use, lease or rental of manufacturing machinery and equipment. |
