§321.1. Imposition of tax
A. In addition to the tax levied by R.S. 47:302(A), 321(A), and 331(A) and collected
pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby levied an
additional tax upon the sale at retail, the use, the consumption, the distribution, and the
storage for use or consumption in this state of each item or article of tangible personal
property or digital product as defined in Chapter 2 of this Subtitle. The levy of the tax shall
be as follows:
(1)(a) Except as provided for in Subparagraph (b) of this Paragraph, at the rate of
forty-five hundredths of one percent of the sales price of each item or article of tangible
personal property or digital product when sold at retail in this state, the tax to be computed
on gross sales for the purpose o
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§321.1. Imposition of tax
A. In addition to the tax levied by R.S. 47:302(A), 321(A), and 331(A) and collected
pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby levied an
additional tax upon the sale at retail, the use, the consumption, the distribution, and the
storage for use or consumption in this state of each item or article of tangible personal
property or digital product as defined in Chapter 2 of this Subtitle. The levy of the tax shall
be as follows:
(1)(a) Except as provided for in Subparagraph (b) of this Paragraph, at the rate of
forty-five hundredths of one percent of the sales price of each item or article of tangible
personal property or digital product when sold at retail in this state, the tax to be computed
on gross sales for the purpose of remitting the amount of tax to the state, and to include each
and every retail sale.
(b) Beginning January 1, 2025, through December 31, 2029, in addition to the tax
levied in Subparagraph (a) of this Paragraph, there is hereby levied an additional tax of
fifty-five hundredths of one percent of the sales price of each item or article of tangible
personal property or digital product when sold at retail in this state, the tax to be computed
on gross sales for the purpose of remitting the amount of tax to the state, and to include each
and every retail sale.
(c) Beginning January 1, 2030, there is hereby levied a tax of seventy-five
hundredths of one percent of the sales price of each item or article of tangible personal
property or digital product when sold at retail in this state, the tax to be computed on gross
sales for the purpose of remitting the amount of tax to the state, and to include each and
every retail sale.
(2)(a) Except as provided for in Subparagraph (b) of this Paragraph, at the rate of
forty-five hundredths of one percent of the cost price of each item or article of tangible
personal property or digital product when the same is not sold but is used, consumed,
distributed, or stored for use or consumption in this state, provided that there shall be no
duplication of the tax.
(b) Beginning January 1, 2025, through December 31, 2029, in addition to the tax
levied in Subparagraph (a) of this Paragraph, there is hereby levied an additional tax of
fifty-five hundredths of one percent of the cost price of each item or article of tangible
personal property or digital product when the same is not sold but is used, consumed,
distributed, or stored for use or consumption in this state, provided that there shall be no
duplication of the tax.
(c) Beginning January 1, 2030, there is hereby levied a tax of seventy-five
hundredths of one percent of the cost price of each item or article of tangible personal
property or digital product when the same is not sold but is used, consumed, distributed, or
stored for use or consumption in this state, provided that there shall be no duplication of the
tax.
B. In addition to the tax levied by R.S. 47:302(B), 321(B), and 331(B) and collected
pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby levied a tax
upon the lease or rental within this state of each item or article of tangible personal property
or digital product, as defined by Chapter 2 of this Subtitle; the levy of the tax to be as
follows:
(1)(a) Except as provided for in Subparagraph (b) of this Paragraph, at the rate of
forty-five hundredths of one percent of the gross proceeds derived from the lease or rental
of tangible personal property or digital product, as defined in Chapter 2 of this Subtitle,
where the lease or rental of such property is in an established business, or part of an
established business, or the same is incidental or germane to the business.
(b) Beginning January 1, 2025, through December 31, 2029, in addition to the tax
levied in Subparagraph (a) of this Paragraph, there is hereby levied an additional tax of
fifty-five hundredths of one percent of the gross proceeds derived from the lease or rental of
tangible personal property or digital product, as defined in Chapter 2 of this Subtitle, where
the lease or rental of such property is in an established business, or part of an established
business, or the same is incidental or germane to the business.
(c) Beginning January 1, 2030, there is hereby levied a tax of seventy-five
hundredths of one percent of the gross proceeds derived from the lease or rental of tangible
personal property or digital product, as defined in Chapter 2 of this Subtitle, where the lease
or rental of such property is in an established business, or part of an established business, or
the same is incidental or germane to the business.
(2)(a) Except as provided for in Subparagraph (b) of this Paragraph, at the rate of
forty-five hundredths of one percent of the monthly lease or rental price paid by a lessee or
rentee, or contracted or agreed to be paid by a lessee or rentee to the owner of the tangible
personal property or digital product.
(b) Beginning January 1, 2025, through December 31, 2029, in addition to the tax
levied in Subparagraph (a) of this Paragraph, there is hereby levied an additional tax of
fifty-five hundredths of one percent of the monthly lease or rental price paid by a lessee or
rentee, or contracted or agreed to be paid by a lessee or rentee to the owner of the tangible
personal property or digital product.
(c) Beginning January 1, 2030, there is hereby levied a tax of seventy-five
hundredths of one percent of the monthly lease or rental price paid by a lessee or rentee, or
contracted or agreed to be paid by a lessee or rentee to the owner of the tangible personal
property or digital product.
C.(1) Except as provided for in Paragraph (2) of this Subsection, in addition to the
tax levied on sales of services by R.S. 47:302(C), 321(C), and 331(C) and collected under
the provisions of Chapter 2 of this Subtitle, there is hereby levied a tax upon all sales of
services in this state, as those services are defined by Chapter 2 of this Subtitle, at the rate
of forty-five hundredths of one percent of the amounts paid or charged for the services.
(2) Beginning January 1, 2025, through December 31, 2029, in addition to the tax
levied in Paragraph (1) of this Subsection, there is hereby levied an additional tax of
fifty-five hundredths of one percent of the amounts paid or charged for all sales of services
in this state, as those services are defined by Chapter 2 of this Subtitle.
(3) Beginning January 1, 2030, there is hereby levied a tax of seventy-five
hundredths of one percent upon all sales of services in this state, as those services are defined
by Chapter 2 of this Subtitle.
D. The tax levied herein shall be collected from the dealer or wholesaler as provided
for and as defined by Chapter 2 of this Subtitle; shall be paid at the time and in the manner
provided therein; shall be in addition to all other taxes, whether levied in the form of sales,
excise, license, or privilege taxes; and shall be in addition to taxes levied under the
provisions of Chapter 2 of this Subtitle.
E. The provisions of Subparagraphs (A)(1)(a) and (b) and (2)(a) and (b), (B)(1)(a)
and (b) and (2)(a) and (b), and Paragraphs (C)(1) and (2) of this Section shall be inapplicable,
inoperative, and of no effect after December 31, 2029.
F. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
G. The avails of the tax collected under this Section shall be deposited immediately
into the state treasury, and, after compliance with the requirements of Article VII, Section
9(B) of the Constitution of Louisiana, the state treasurer shall pay the remainder of the
monies into the state general fund.
H. No amount of additional revenue collected as a result of this Section shall be
remitted to any tax increment financing district or economic development project.
I, J. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
NOTE: See Acts 2016, 1 st Ex. Sess., No. 26, §2, regarding applicability.
NOTE: See Acts 2019, No. 199, re: applicability.
Acts 2016, 1 st Ex. Sess., No. 26, §1, eff. April 1, 2016; Acts 2016, 2 nd Ex. Sess., No.
12, §1, eff. June 28, 2016; Acts 2017, No. 279, §1, eff. July 1, 2017; Acts 2017, No. 340, §1,
eff. June 22, 2017; Acts 2017, No. 395, §1, eff. July 1, 2018; Acts 2017, No. 424, §1, eff.
June 26, 2017; Acts 2017, No. 426, §1, eff. June 23, 2017; Acts 2018, 3 rd Ex. Sess., No. 1,
§§1, 2, eff. July 1, 2018; Acts 2019, No. 102, §1, eff. July 1, 2019; Acts 2019, No. 199, §1;
Acts 2019, No. 312, §4, eff. July 1, 2019; Acts 2019, No. 331, §4, eff. July 1, 2019; Acts
2020, 2 nd Ex. Sess., No. 16, §1, eff. Oct. 28, 2020; Acts 2021, No. 7, §1, eff. Oct. 1, 2021;
Acts 2021, No. 53, §1, eff. June 4, 2021; Acts 2021, No. 166, §1, eff. July 1, 2021; Acts
2021, No. 299, §1, eff. July 1, 2021; Acts 2021, No. 449, §1, eff. June 23, 2021; Acts 2023,
No. 288, §1, eff. July 1, 2023; Acts 2023, No. 297, §2; Acts 2023, No. 425, §1; Acts 2024,
3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff.
Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.