Louisiana Tax Information

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Individually billed accounts (IBA) are exempt from state sales tax.
Centrally billed accounts (CBA) are exempt from state sales tax.

Need help recognizing a card or telling if a card is an IBA or CBA?

Forms

Travel Card

R-1376 Government Employees Hotel Lodging Sales/Use Tax Exemption Certificate

Purchase Card

Form R-1304 Sales Tax Exemption for Certain Purchases and Leases for the Federal Government or the U.S. Department of Navy
Form R-1356-L Sales Tax Exemption for Purchases by the Federal Government

Laws, Regulations, Policies

Revenue Ruling No. 07-008 Sales Tax Federal Credit Card Purchases [PDF, 3 pages]
Revenue Information Bulletin No. 10-012 Sales Tax [PDF, 3 pages]

Notes

In addition to applicable forms, federal government employees may be required to present an active GSA SmartPay charge card, valid government identification, and either valid travel orders on agency letterhead or one of the completed forms above.

Point of Contact

Louisiana Department of Revenue
225-219-7462

Updated September 5, 2024