What is the sales tax rate in Louisiana?

The aggregate rate of state sales tax is four percent, which consists of three point ninety seven percent (3.97%) Louisiana sales tax and point zero three percent (.03%) Louisiana Tourism Promotion District sales tax. Intrastate telecommunications and sales of prepaid telephone cards and prepaid telephone authorization numbers are taxed at three percent. Interstate telecommunication services are taxable at 3% until April 1, 2004, at which time the rate will be reduced to 2%. (Other reduced rates apply. See "exemptions", below.) Sales and use taxes levied by political subdivisions of the state are in addition to the sales and use taxes levied by the state. Local sales tax rate information can be obtained from the web site of the Louisiana Association of Tax Administrators at http://www.laota.com. There are many similarities between the state sales and use tax and the sales taxes levied and collected by political subdivisions of the state. However, there are also significant ...  more