Louisiana Sales Tax on Software and Digital Products Louisiana: Sales Tax Handbook

Louisiana:

Are Software and Digital Products 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 software and digital products in Louisiana, including canned software - delivered on tangible media, canned software - downloaded, custom software - delivered on tangible media, custom software - downloaded, customization of canned software and digital products. To learn more, see a full list of taxable and tax-exempt items in Louisiana.


Canned Software - Delivered on Tangible Media
TAXABLE
Sales of canned software - delivered on tangible media are subject to sales tax in Louisiana.

Canned Software - Downloaded
TAXABLE
Sales of canned software - downloaded are subject to sales tax in Louisiana.

Custom Software - Delivered on Tangible Media
EXEMPT
Sales of custom software - delivered on tangible media are exempt from the sales tax in Louisiana.

Custom Software - Downloaded
EXEMPT
Sales of custom software - downloaded are exempt from the sales tax in Louisiana.

Customization of Canned Software
EXEMPT
In the state of Louisiana, any custom computer software is considered to be computer software that is put together or in any way changed to match the specifications of a certain customer, regardless of the way by which such software is furnished and delivered to the buyer, and no matter if this software incorporates or consists of preexisting routines

Digital Products
TAXABLE
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.



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Source: http://www.salestaxhandbook.com/louisiana/sales-tax-taxability/software-and-digital-products