Louisiana DOR Amends Proposed Rule on Sales Tax Exemptions for Digital Tools

The Louisiana Department of Revenue (DOR) amended a proposed rule regarding exemptions from sales and use tax for digital tools. The proposed changes clarify the rule’s title, add a definition of “exclusively for commercial purposes,” remove certain language, and clarify that the healthcare exemption applies to digital tools used to monitor and protect the transmission and storage of patient healthcare information. Written comments are due by June 1. [La. Dep’t of Revenue, Proposed Reg. Section 61:I.4405, 04/20/26 La. Reg.]