In the state of Louisiana, the general rate of state sales tax is 4% percent, which consists of 3.97% Louisiana sales tax and 0.03% Louisiana Tourism Promotion District sales tax.

Exclusion from Sales and Use Tax is in the form of exemptions and deductions. Among others,

• Intrastate telecommunications and sales of prepaid telephone cards and prepaid telephone authorization numbers are taxed at three percent and the benefit is in the form of allowable deduction of 25%
• Interstate telecommunication services are taxable at 2% and the benefit is in the form of allowable deduction of 50%

Various exemptions available include sales of newspapers, boiler fuel, propane and other liquefied petroleum gases used for home heating and meals furnished to the staff and students of certain institutions. 

The return has to be filed up to 20th of the next month of the reporting period.

However, dealers having state tax liabilities of average less than $500 per month can obtain the permission to file their returns on quarterly basis.

For timely filed returns, vendor's compensation is given. And for late filing of return,  interest and penalty are charged