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Louisiana Software Equipment Request
Category:
State:
Multi-State
Control #:
US-147-AZ
Format:
Word;
PDF;
Rich Text
Instant download
Description
How to fill out Software Equipment Request?
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FAQ
Professional services are generally exempt from sales tax in Louisiana. However, businesses that specialize in the furnishing of repairs to tangible personal property; and the furnishing of telecommunications services are not exempt.
In most states, where services aren't taxable, SaaS also isn't taxable. Other states, like Washington, consider SaaS to be an example of tangible software and thus taxable. Just like with anything tax related, each state has made their own rules and laws.
Louisiana imposes sales and use tax on retail sales of tangible personal property in Louisiana or on the use of tangible personal property in Louisiana. Software located on a server, instate or out-of-state, and made available to users (as discussed above) is taxable by this State.
Sales of custom software - downloaded are exempt from the sales tax in Louisiana. In the state of Louisiana, any transactions where the customer is required to pay a subscription or access fee to obtain the use, although not the ownership of a website or software are not taxable.
Professional services are generally exempt from sales tax in Louisiana. However, businesses that specialize in the furnishing of repairs to tangible personal property; and the furnishing of telecommunications services are not exempt.
Goods that are subject to sales tax in Louisiana include physical property, like furniture, home appliances, and motor vehicles. The purchase of groceries, prescription medicine, and gasoline are tax-exempt.
Labor to fabricate or repair movable property is taxable. Labor charges to construct or repair immovable, or real, property are not subject to sales tax.
Retail sales of tangible items in California are generally subject to sales tax. Examples include furniture, giftware, toys, antiques and clothing. Some labor service and associated costs are subject to sales tax if they are involved in the creation or manufacturing of new personal property.
Traditional Goods or Services The purchase of groceries, prescription medicine, and gasoline are tax-exempt. Some services in Louisiana are subject to sales tax.
