The Louisiana Multi-Parish Tax Commission is a statewide cooperative agency comprised of local taxing authorities fostering the equitable and efficient administration of laws relevant to the taxation and licensure of extra-jurisdictional enterprises.
Electronically downloaded software and media is a transfer of tangible personal property subject to sales tax.
As discussed in Rule 10-001, transfers of electronically downloaded software are taxable. While the department has repealed the rule at this time, the rule outlines the position of our members and is supported by the Louisiana Supreme Court as provided in South Central Bell Telephone Company v. Sidney J. Barthelemy, et al, 94-0499, 643 So.2d 1240. (La. 10/17/04).