Are Services subject to sales tax?
While Louisiana's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of services in Louisiana, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Louisiana.
In the state of Louisiana, the furnishing of cleaning services, which includes the cleaning and renovation of furniture, carpets and rugs, is considered to be taxable. However, the cleaning and restoration of miscellaneous items other than furniture and structural cleaning are considered to be exempt, so long as certain conditions are met, and the charge for each cleaning job is separately stated.
Sales of transportation services are exempt from the sales tax in Louisiana.
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