As of April 1, 2016, Louisiana state sales tax has increased to 5% from the previous 4% pursuant to Act 26. This additional state sales tax is levied upon the sale at retail, the use, the consumption, the distribution and the lease or rental of an item of tangible personal property and upon the sale of services. This tax is to be collected by the dealer and wholesaler as provided by Chapter 2 of Title 47 of the Revised Statutes. For more information, please visit the Louisiana Department of Revenue website.
