Louisiana Sales Tax for Contractors (2026): Who Pays on a Home Remodel
Whether a Louisiana contractor charges sales tax on a home remodel, who pays on materials, and three jobs worked at 5%.
Not tax advice. General information from each state's revenue department, checked Oct 29, 2026. Rates shown are the state rate; city and county tax is extra where it applies. The facts of your job and contract can change the answer; for a specific job, ask a tax professional in your state.
The rule in Louisiana
Materials only
Materials sold to contractors are presumed consumed by them; charge none on a home remodel.
5%
5% plus local
Itemizing or time and materials
No change found.
None
Source: LAC 61:I.4372; LDR RIB 25-007 (Louisiana rule; rate from 2025 bulletin)
“presumed to be sales to consumers or users, not sales for resale”
Three jobs, worked
| Job | Customer | You pay |
|---|---|---|
| Bathroom $12,000 job, $5,000 materials | $0 | $250 |
| Kitchen $40,000 job, $15,000 materials | $0 | $750 |
| Addition $90,000 job, $35,000 materials | $0 | $1,750 |
On the kitchen: The customer pays no sales tax. You pay $750 on $15,000 of materials at 5%, and build it into the price.
Also check
- Parishes add their own sales tax on what you buy.
Louisiana sales tax questions
Do contractors charge sales tax in Louisiana?
Not on a home remodel. The contractor pays tax on materials when buying them and charges the homeowner none.
Is labor taxable in Louisiana?
Not for remodeling a home.
What rate do contractors pay on materials in Louisiana?
The 5% state rate, plus parish tax, on what you buy.
Compare other states
How we checked
We read each state's sales tax rule for construction contractors on the revenue department or legislature site, and its 2026 state rate. Two independent research passes covered all 50 states and DC, and a third reviewer checked the result. Where a state's own page would not load, the row names the copy we read. Last checked .
This guide explains the general rule for remodeling an owner-occupied home. It is not tax advice.