Louisiana DOR Issues Sales and Use Tax Guidance on Digital Products, Services

The Louisiana Department of Revenue (DOR) issued a sales and use tax guidance document on sales of digital products and services. State and local sales and use tax applies to digital products, prewritten computer access services, and information services, effective Jan. 1, 2025. The guidance document contains information on, and examples of, digital products and services subject to tax. The document was updated in Aug. and posted as a guidance document on Nov. 20 on the DOR’s Policies webpage. [La. Dep’t of Revenue, Sales and Use Tax on Digital Products and Related Services, 08/01/25]