Louisiana – Exclusion for Repairs to Property Delivered Out of State

SALT Report 2568 – The Louisiana State Legislature amended the state sales and use tax and East Feliciana Parish local tax exclusion for repair services to tangible personal property to provide that these charges are excluded from tax when the repaired property is:

  • Delivered to a common carrier, or to the U.S. Post Office for transportation outside the state,
  • or Delivered outside the state by use of the repair dealer’s own vehicle or by use of an independent trucker

Prior to the amendment, the repair charges were excluded only when the property was delivered to the customer in another state either by common carrier or the repair dealer’s own vehicle.

The Bill also provides that local taxing jurisdictions have the option to adopt these provisions and exclude repair charges from their local sales and use tax.
The provisions in this Bill are effective July 1, 2013.

For Further Information

Louisiana State Legislature – Act 172, Laws 2013