Our Dash of SALT Blog provides the most recent developments and changes in state and local tax regulations. Here are the latest updates for Louisiana.
February 16, 2026
Updates on Required Documents for Louisiana Pass-Through Entity
Authored by: Ryan Schupp and Penny Sweeting, CPA
On February 10, 2026, Louisiana issued Revenue Information Bulletin No. 26-007 regarding the documents required to be submitted by members of an entity that makes a pass-through entity tax election. Previously, shareholders, partners, and members of the entity were required to submit both a Form R-6981 (Statement of Owner’s Share of Entity Level Tax Items) and a pro forma federal income tax return or a nonresidential/part-year resident worksheet. Effective for the 2025 tax year, the pro forma return or worksheet will no longer be required unless requested by the department.
If you have questions about Pass-Through Entity Taxes, please reach out to a member of the Withum SALT Team.
November 10, 2025
Louisiana Expands Sales Tax to Digital Goods and Services
Authored by:Breea Boylan, CPA andCourtney Easterday, MSA
The Louisiana Department of Revenue recently released updated guidance titled “Sales and Use Tax on Digital Products and Related Services,” outlining significant changes that became effective pursuant to Act 10 of the 2024 Third Extraordinary session on January 1, 2025. Under the new rules, digital goods that meet the definition of products transferred electronically are now subject to sales and use tax. These include:
- Digital audiovisual works
- Digital audio works
- Digital books
- Digital codes
- Digital applications and games
- Digital periodicals and discussion forums
Additionally, any otherwise taxable tangible personal property delivered electronically is considered a taxable digital product.
The guidance also reaffirms the taxability of prewritten computer access services and information services, collectively referred to as “digital products and services.” Some of these highlighted products and services may have been taxable under prior law, but the updated guidance provides clarity and expands definitions.
Businesses selling digital content or related services to Louisiana customers should review the updated guidance and evaluate their current offerings to determine if they fall within the expanded tax base.
For more details, visit the official Louisiana Department of Revenue page: Sales and Use Tax on Digital Products and Related Services.
If you have questions about how states are taxing digital goods and services, please reach out to a member of the Withum SALT Team.
March 5, 2025
Louisiana Issues Instructions on Use Tax on Vehicles Registered by New Residents
Authored by: Chao Zhang and Katie Nguyen, CPA
The Louisiana Department of Revenue capped the use tax for new residents registering motor vehicles to $90. Louisiana charges sales and use tax on all vehicles registered in the state and gives a credit for taxes paid in another state if that state offers a similar credit. The credit is calculated using the other state’s tax rate on the cost price subject to Louisiana tax at registration. For vehicles registered on or after January 1, 2025, the $90 cap applies only if the vehicle is mainly for personal use, was registered or leased in another state under the new resident’s name, and is registered in Louisiana within 90 days of arrival. Individuals moving to the Sportsman’s Paradise should make sure to promptly register their motor vehicles to make sure they can cap their use tax at $90.
If you have questions about state sales and use tax, please reach out to a member of the Withum SALT Team.
November 4, 2024
Louisiana Addresses Promotional Items Provided by Casinos
Authored by: Emilia Jarrin and Katie Nguyen, CPA
On September 26, 2024, The Louisiana Department of Revenue issued its Notice to Taxpayers related to promotional items provided by casinos to customers on a discounted and/or complimentary basis, including (but not limited to) rooms, meals, parking/valet, and VIP experiences. Pursuant to the Notice, Casinos are obligated to collect and remit sales tax on the discounted/promotional price actually paid by the customer. If the customer is provided a promotional item free of charge, no sales tax is due from the customer.
The Notice does not address the use tax that may be due by the casino on promotional items given to customers and/or sold at a discounted price. Casinos may be obligated to self-assess use tax in certain circumstances on promotional items that are sold on a discounted basis and/or given away.
If you have questions about sales and use tax, please reach out to a member of the Withum SALT Team.
Disclaimer: Please note this is the information that is readily available at this time, it is subject to change so please consult your Withum tax advisor.
Have Questions or Need Guidance?
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