The Louisiana Department of Revenue recently published detailed guidance on the sales and use taxes imposed on digital products and services as a result of legislation passed during the Third Extraordinary Legislative Session in in November of 2024. The publication can be found here. The Department provides concrete examples of taxable and non-taxable transactions involving digital goods and services. The publication also addresses the sourcing of digital products for sales and use tax purposes as well. The Department promises to periodically update the publication to provide taxpayers with additional guidance.

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