Louisiana DOR Proposes Rule on Sales, Use Tax Exemptions for Digital Tools

The Louisiana Department of Revenue (DOR) has proposed a rule to clarify sales tax exemptions related to purchases of digital tools. The rule defines digital tools and provides guidance to help businesses, financial institutions, and healthcare facilities determine when their purchases of digital tools qualify for exemptions. Comments on the proposed rule are due Jan. 28, 2026. [La. Dep’t of Revenue, Proposed Reg. Section 61:I.4405, 12/20/25 La. Reg.]