Sales Tax

Act 48 of the 2005 First Extraordinary Session of the Louisiana Legislature has reduced the state sales tax rate on the sale of electricity for non-residential consumers. The Louisiana Department of Revenue Information Bulletin No. 05-034 contains information regarding this change.

Effective January 1, 2006, the state sales tax rate on the sale of electricity for non-residential customers (including security lighting) is reduced to 3.3% from the previous 3.8%. This reduced rate will remain in effect through June 30, 2009. The state sales tax rate on the sale of water for non-residential consumers remains 3.8%. The Lafayette Parish and City of Lafayette sales tax rate on the sale of electricity and water for non-residential consumers remains 0%.

If you have any questions regarding sales tax, please contact the LUS Customer Service Division at (337) 291-8280 or toll free (800) 935-2LUS.

Louisiana Tax Facts - See State Sales Tax on page 2

Click here to view residential tax rate information.