Louisiana State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Louisiana, with full citations and the original source on every page.
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Does Louisiana state sales tax apply to electricity sold at an electric-vehicle charging station and to a separately stated idle-time fee?
The charging-station electricity is taxable as a retail sale of tangible personal property. The station owner may buy the electricity for resale, while a separately stated idle-time fee is not subject…
What does Louisiana Revenue Ruling 08-010 conclude about the sales tax treatment of electronic bingo dabber devices?
The electronic dabbers were tangible personal property. The distributor's per-device charge to the charity was lease consideration, and the charity's provision of each device to a player was a taxable…
What does Louisiana Revenue Ruling 08-009 conclude about licensing fees for software used in electronic video bingo devices?
Both license layers were taxable leases. The manufacturer's prewritten video-bingo software was canned tangible personal property, title stayed with the manufacturer, and continued use depended on dai…
Which charges were taxable when a provider furnished temporary construction barricades, lights, and fencing?
The temporary equipment was tangible personal property furnished under a taxable lease. Rental charges and maintenance such as bulb replacement were taxable even if separately stated. Separately state…
Was piano tuning a taxable repair service under Louisiana sales and use tax law?
Yes. Tuning restored the piano to proper pitch, temperament, and intended sound, so it was a taxable repair rather than a mere enhancement. No part had to be replaced. The tuner collected tax on the f…
Was durable medical imaging equipment taxable when the sales contract transferred title and risk before the vendor installed it in a Louisiana hospital?
Yes. Title and risk passed while the equipment was still movable property, so sales or use tax applied before installation. The lump-sum contract made the entire amount taxable.
Was a carpet seller-installer making taxable retail sales, or acting as a contractor selling immovable property, when customers took title before installation?
The customers took title before installation, so the taxpayer sold tangible personal property and collected sales tax on carpet and padding. Separately stated optional installation was not taxable, an…
Were percentage-based usage fees paid to an equipment owner taxable lease or rental payments when the owner retained control and was paid only if the equipment reached a customer?
No. The Department treated the arrangement as revenue sharing, not a lease or rental to the leasing company, because the owner retained control and granted no enjoyment for a certain time. It also fou…
How did Louisiana phase in its former custom-software exclusion, and how were canned-software components taxed during the transition?
The custom-software exclusion rose from 25% in 2002-03 to 50% in 2003-04, 75% in 2004-05, and 100% after June 30, 2005. Canned software used in custom programs became taxable in the opposite percentag…
How did Louisiana tax a dealer's sale of a movable building, and when did a permanently installed structure instead make the seller a contractor?
A temporarily installed movable building was tangible personal property taxed on its full price, including fabrication, overhead, and profit; optional separately stated delivery and installation were …
When must a Louisiana diving service company collect sales tax on underwater repair work?
Repairs performed in Louisiana on movable property—including ships, barges, boats, and vessels—were taxable unless an exemption applied. Repairs to immovable property were not taxable services, though…
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These are official tax letter rulings and advisory opinions issued by Louisiana's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.