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Sales tax on labor in Louisiana: taxed on repairs to things, not on building repairs and new construction; installation depends on the job
In Louisiana, labor is taxed on repairs to things but not taxed on building repairs and new construction; for installation it depends on the job. Read from Louisiana's own revenue pages, checked November 6, 2026, with every answer quoted below.
Repairing a thing in Louisiana
Taxed. Repairs and maintenance of things (furniture) are taxable in Louisiana, including refrigerators, washers and dryers inside a home. Service-call and trip charges count as part of the taxable repair even when listed separately.
- “Yes. Repairs and maintenance to tangible personal property have been, and remain, taxable in Louisiana. ... Charges for service calls, trip charges and travel charges are considered part of the sales price of repairs and maintenance to tangible personal property and digital products even if those charges are separately stated.” — LDR FAQ: Are repairs and maintenance to tangible personal property taxable?, no date on the page
- “No. Repairs and maintenance to immovable property, such as a residence, are not taxable. However, repairs and maintenance of tangible personal property within a home (movable property) are subject to sales tax. Examples of taxable repairs include refrigerators, washing machines, dryers and furniture.” — LDR FAQ: Are repairs and maintenance to my home taxable?, no date on the page
Repairing a home or building in Louisiana
Not taxed. Repairs and maintenance to a home or other building (immovable property) are not taxed.
- “No. Repairs and maintenance to immovable property, such as a residence, are not taxable. However, repairs and maintenance of tangible personal property within a home (movable property) are subject to sales tax. Examples of taxable repairs include refrigerators, washing machines, dryers and furniture.” — LDR FAQ: Are repairs and maintenance to my home taxable?, no date on the page
- “Labor to construct, install, remodel, or repair immovable (real) property is generally not subject to Louisiana sales tax. ... Constructing a new building | No | Installing a permanent fixture to real property | Generally No” — LDR FAQ: Do I have to collect sales tax on charges for labor?, no date on the page
Installation work in Louisiana
It depends. Installing a permanent fixture into a building is generally not taxed. When you sell a taxable item and install it, the installation labor is not taxed only if it is billed separately at the time of the sale. What it turns on: whether the item becomes part of the building (generally not taxed), and for items sold with installation, whether the installation charge is separately billed to the customer.
- “Labor to construct, install, remodel, or repair immovable (real) property is generally not subject to Louisiana sales tax. ... Constructing a new building | No | Installing a permanent fixture to real property | Generally No” — LDR FAQ: Do I have to collect sales tax on charges for labor?, no date on the page
- “Certain installation, application, remodeling, or repair labor may not be taxable if the labor charges are separately stated on the invoice as provided by Louisiana law.” — LDR FAQ: Do I have to collect sales tax on charges for labor?, no date on the page
- “Sales price shall not include the amount charged for labor or services rendered in installing, applying, remodeling, or repairing property sold if that charge is separately billed to the customer at the time of the sale.” — La. R.S. 47:301 (definitions, sales price), no date on the page
New construction in Louisiana
Not taxed. Labor to construct a new building is not taxed.
- “Labor to construct, install, remodel, or repair immovable (real) property is generally not subject to Louisiana sales tax. ... Constructing a new building | No | Installing a permanent fixture to real property | Generally No” — LDR FAQ: Do I have to collect sales tax on charges for labor?, no date on the page
Listing labor separately on the bill in Louisiana
Changes the answer. When labor comes with the sale of a taxable item, listing the installation, repair or remodeling labor separately keeps it out of the taxable price. It does not help for service-call or trip charges on repairs of things, which stay taxable.
- “Yes. Repairs and maintenance to tangible personal property have been, and remain, taxable in Louisiana. ... Charges for service calls, trip charges and travel charges are considered part of the sales price of repairs and maintenance to tangible personal property and digital products even if those charges are separately stated.” — LDR FAQ: Are repairs and maintenance to tangible personal property taxable?, no date on the page
- “Certain installation, application, remodeling, or repair labor may not be taxable if the labor charges are separately stated on the invoice as provided by Louisiana law.” — LDR FAQ: Do I have to collect sales tax on charges for labor?, no date on the page
- “Sales price shall not include the amount charged for labor or services rendered in installing, applying, remodeling, or repairing property sold if that charge is separately billed to the customer at the time of the sale.” — La. R.S. 47:301 (definitions, sales price), no date on the page
Materials on jobs in Louisiana
What Louisiana's own pages say about the materials:
- “The fact that these purchases are for a state agency does not exempt you, as a contractor, from the use tax due on these purchases.” — LDR FAQ: air conditioning and heating contractor on a state agency job, no date on the page
Trade services Louisiana taxes
The services Louisiana's own pages name as taxed, each in the page's words:
- “Repairs and maintenance of tangible personal property and digital products”
- Laundry: “Laundry, cleaning, pressing, alteration, repair and dyeing services”
Where Louisiana's list of services comes from
- “Laundry, cleaning, pressing, alteration, repair and dyeing services ... Repairs and maintenance of tangible personal property and digital products” — LDR FAQ: What services are subject to sales tax in Louisiana?, no date on the page
What was not checked for Louisiana
- The Louisiana Department of Revenue FAQ pages show no date, and the version of R.S. 47:301 that was read was not recorded.
Check with the Louisiana Department of Revenue
Before you bill: check with the Louisiana Department of Revenue. As of November 6, 2026.
This is a plain-words summary of each state's own revenue guidance as of November 6, 2026, not tax advice. Rules have exceptions, and cities and counties can add taxes of their own. Check with the state's tax department, linked on every state's page, before you bill.
Compare Louisiana with every state's answer, or with its neighbours just below.
Next door to Louisiana
- Arkansas: home repair depends, installation depends
- Mississippi: home repair depends, installation taxed
- Texas: home repair depends, installation depends
Official sources for Louisiana
- LDR FAQ: Are repairs and maintenance to tangible personal property taxable? — no date shown
- LDR FAQ: Are repairs and maintenance to my home taxable? — no date shown
- LDR FAQ: Do I have to collect sales tax on charges for labor? — no date shown
- La. R.S. 47:301 (definitions, sales price) — no date shown
- LDR FAQ: What services are subject to sales tax in Louisiana? — no date shown
- LDR FAQ: air conditioning and heating contractor on a state agency job — no date shown
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