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Louisiana State Tax Information |
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- State Sales Tax: 4%
- Real Estate Transfer Tax: local taxes only
- Income Tax: 2% to 6%
- Property Tax Land: 10%
- Property Tax Improvements for Residential Purposes: 10%
- Property Tax Electric Cooperative Properties (Excluding land): 15%
- Property Tax Public Service Properties (Excluding land): 25%
- Other Property Tax: 15%
- Intangible property taxes: 0%
- Consumer Use Tax: 8%
- Gasoline Tax: $0.20 per gallon
- Fiduciary Tax: 2% on first $10,000, 4% on the next $40,000 and 6% on the excess over $50,000.
- Gift Tax: 2% for the first $15,000 in taxable gifts and 3% for the amount over $15,000. Direct Descendants Inheritance and Estate Transfer Tax: 2% on the first $20,000 and 3% for the value in excess of $20,000.
- Collateral Relations Inheritance and Estate Transfer Tax: 5% on the first $20,000 and 7% for the value in excess of $20,000.
- Stranger or Non:related Person Inheritance or Estate Transfer Tax: 5% of the first $5,000 taxable plus 10% of the taxable value in excess of $5,000.
- Automobile Rental Tax: 2.5% state and 0.5% local
- Cigar Tax: 8% up to $120 per thousand, 20% over $120 per thousand
- Cigarette Tax: 1.8% per cigarette
- Smoking Tobacco Tax: 33% of manufacturer’s net invoice price
- Smokeless Tobacco Tax: 20% of manufacturer’s net invoice price.
- Liquor Tax: over 6% alcohol per volume: $0.66 per litre
- Sparkling Wine: $0.42 per litre
- Still Wines less than 14% alcohol per volume: $0.03 per litre
- Still Wines over 14% but under 24% alcohol per volume: $0.06 per litre
- Native Wines less than 14% alcohol per volume: $0.03 per liter
- Native Wines over 14% but under 24% alcohol per volume: $0.06 per liter
- Malt Beverages: $10 per barrel of not more than 31 gallons per barrel.
- Low Alcoholic Content Beer: $10 per barrel not containing more than 31 gallons per barrel.
- Natural Gas Tax Full Rate: $0.252 per MCF
- Natural Gas Incapable Oil - Gas Tax: $0.03 per MCF
- Natural Gas Incapable Gas - Gas Tax: $0.013 per MCF
- Natural Gas Produced water - full Tax: $0.202 per MCF
- Full Rate Oil/Condensate Tax: 12.5% of Value per barrel of 42 gallons
- Incapable Oil rate Tax: 6.25% of value per barrel of 42 gallons
- Striper Oil Rate Tax: 3.125% of value per barrel of 42 gallons
- Transportation and Communication Utilities Tax: 2% of the gross receipts from intrastate business.
- Mobile Tax Rates: 3%
- Automotive: 3%
- Utility Tax Rates: 3.8%
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Last Updated ( Wednesday, 26 April 2006 )
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LA 
