Louisiana Sales Tax Exemptions
- Apr 8, 2015 | Gail Cole
A healthy handful of products are exempt or excluded from Louisiana sales tax.
Exempt
- Articles traded-in on new articles.
- Drugs prescribed by a dentist or physician.
- Food for human consumption.
- Manufacturing machinery and equipment.
- Orthotic and prosthetic devices, and wheelchairs and wheelchair lifts, when purchased for personal consumption or use and prescribed by a physician or licensed chiropractor.
- Ostomy, ileostomy, or colostomy devices, or any other appliance including catheters, and "related items required as the result of any surgical procedure by which an artificial opening is created in the human body for the elimination of natural waste."
- "Tangible personal property used exclusively for lease or rental as tangible personal property."
- Utilities (electricity, natural gas, water).
The above list is not comprehensive and does not fully express the complexity of sales tax and sales tax exemptions in Louisiana.
Consider this: Although sales of “admissions to places of amusement and to athletic and recreational events” are generally subject to sales tax, sales of “admissions to the Louisiana Superdome, New Orleans Arena, Zephyr Field, and Cajundome are exempt.” And while sales of admissions to the Rapides Parish Coliseum, Sugarena, and Lamar-Dixon Center are exempt from the state sales tax, local tax will apply unless parish tax authorities exempt events at these venues. See the Louisiana Department of Revenue’s Taxable Rate of Transactions for Exemptions and Exclusions for more details.
Louisiana Department of Revenue.
Automated sales tax Software-as-a-Service facilitates the management of sales tax and exemptions in all states. Learn more.
