Louisiana Statewide Rule
Louisiana Charges State Sales Tax on Short-Term Rentals
Key Facts
- State sales tax rate
- 5% (since Jan 1, 2025)
- Governing statute
- La. R.S. 47:301(6), (14)(a)
- Enforcing agency
- La. Dept. of Revenue
- STR covered as
- Hotel: house, apartment, condo, cabin
- Excluded
- Month-to-month leases
Summary
Louisiana's 5% state sales tax applies to short-term rentals. State law defines a 'hotel' to include any house, apartment, condominium, camp, or cabin rented to transient guests, so STR operators must collect and remit the tax.
(6) "Hotel" means and includes any establishment or person engaged in the business of furnishing sleeping rooms, cottages, or cabins to transient guests, where such establishment consists of sleeping rooms, cottages, or cabins at any of the following: (a) A single business location. (b) A residential location, including but not limited to a house, apartment, condominium, camp, cabin, or other building structure used as a residence. (c) For purposes of this Chapter, hotel shall not mean or include any establishment or person leasing apartments or single family dwelling on a month-to-month basis.
Full Breakdown
La. R.S. 47:301(6) defines a hotel as any establishment furnishing sleeping rooms, cottages, or cabins to transient guests at a single business location or a residential location, including a house, apartment, condominium, camp, or cabin used as a residence. Furnishing those sleeping rooms is a taxable 'sale of services' under La. R.S. 47:301(14)(a). The Louisiana Department of Revenue collects the 5% state sales tax, effective January 1, 2025, on the rental charge. Month-to-month apartment and single-family dwelling leases are excluded. Parish and municipal occupancy taxes apply on top of the state rate.
Violations & Penalties
An STR operator who fails to register, collect, or remit the state sales tax owes the unpaid tax plus interest and delinquency penalties assessed and enforced by the Louisiana Department of Revenue.
Frequently Asked Questions
Does Louisiana charge state sales tax on Airbnb and short-term rentals?
What rentals are exempt from the state hotel sales tax?
Sources
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