Louisiana Rental / transient occupancy tax

Rental / transient occupancy tax in Louisiana

State and local sales and use taxes apply to renting rooms, rental houses, condominiums and other accommodations to transient guests, including those offered through property management companies and accommodations intermediaries. The taxable price includes service, facilitator and processing fees. A residential location rented to transient guests counts as a hotel, but month-to-month leases of apartments or houses do not. Rates and any local occupancy taxes vary by parish.

Verified Source: La. R.S. 47:301.3(1); 47:301(6) · last checked 2026-10-23