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As of 1/1/2025, the Louisiana state sales tax rate increased from 4.45% to 5%
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Traveling OUT of Louisiana: If your business is located in Louisiana, but you are traveling to shoot in another state, please review the sales tax requirements of that state.
Traveling INTO Louisiana: If you are from another state and are traveling into Louisiana to shoot, please follow the questions below to find out if you need to charge sales tax in Louisiana.
When it comes to sales tax, you need to ask yourself three questions. We will walk you through those questions below:
If your business is located in Louisiana and you are shooting in Louisiana, you have nexus in Louisiana.
If you are traveling from out of state to shoot in Louisiana, you have nexus in Louisiana. (see Traveling to Shoot in Louisiana? section below for when you need to register for sales tax in Louisiana)
Everything is taxable if your business is located in Louisiana and you are shooting in Louisiana. Even if your client travels from out of state to you, you will still charge Louisiana sales tax. If the service happens in Louisiana, it is taxable, and so are any digital and physical prints attached to the service.
This specifically refers to digital photos transferred digitally over the internet. Please note any digital images transferred via physical devices like USB drives, CDs, etc., are taxed as physical goods, and all physical goods are taxable.
This covers anything physical you can touch, such as physical prints, albums, etc.