LDR Issues New Guidance
The Louisiana Department of Revenue (LDR) recently issued several updates to clarify recent sales and use tax law changes.
- Governmental Sales Tax Exemption for Contractors
On August 14, 2025, LDR released Revenue Information Bulletin No. 25-023, which explains how general contractors and subcontractors can qualify for the extended governmental sales tax exemption created by Act 384 of the 2025 Regular Session. To claim this exemption, contractors and subcontractors working on state or local government projects must submit the newly developed Form R-85012, Public Projects Contractor/Subcontractor Certification and Exemption Application, through the Louisiana Taxpayer Access Point (LaTAP). - Taxation of Digital Products
LDR also published the Sales and Use Tax on Digital Products and Related Services Guide, providing additional clarification on how Louisiana taxes digital products and related services. The Department provides examples of taxable and non-taxable transactions involving digital goods and services. In addition, the publication addresses the sourcing of digital products for sales and use tax purposes. - Updated FAQs
In addition, LDR has updated its online Frequently Asked Questions to reflect these and other recent changes in sales and use tax law.
At Advantous, our experts are committed to helping you navigate these updates and all aspects of state and local taxation.
New Combined State & Local Sales Tax Return Launching November 2025
Pursuant to Act No. 375 of the 2023 Regular Session of the Louisiana Legislature, the Louisiana Uniform Local Sales Tax Board has developed a single, combined State and Local sales and use tax return. This new filing process will allow taxpayers to report all sales and use taxes owed to the State of Louisiana and every parish jurisdiction on one combined return.
The combined return will be available through Parish E-File and will go live on November 1, 2025, for October 2025 tax periods.
One important change to note: in order to accurately calculate tax liability on the combined return, your State and Local sales tax accounts must share the same filing frequency.
Taxpayers may continue to file state returns through LaTAP and utilize other local e-filing platforms accepted by parishes, or alternatively, payments and returns may still be submitted by mail.
As always, the Advantous team is here to assist you with navigating this new process and ensuring a smooth transition.