Louisiana: Sales Tax Handbook

Louisiana:

Are Occasional Sales 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 occasional sales in Louisiana, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Louisiana.

General Occasional Sales

EXEMPT

In the state of Louisiana, the law includes exemption provisions for a retailer selling property, so long as the transaction is not in the regular course of business.

Motor Vehicles

TAXABLE

Sales of motor vehicles are subject to sales tax in Louisiana.

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