Louisiana sales-tax treatment of motor-vehicle repair charges

Are your Louisiana auto-repair labor and trip charges taxed correctly?

Louisiana Department of Revenue expressly identifies automobile, tire, battery, and other tangible-property repairs and maintenance as taxable. The agency also treats trip charges and service calls as part of the taxable repair sales price, even when separately invoiced. Special exemptions or sourcing/local-tax rules may affect the final amount.

Quick check

Verify taxable repair labor, parts, trip charges and any documented exemptions.

At a glance

JurisdictionLouisiana

TopicShop operations

VerifiedOct 15, 2026

Review cadenceReview with invoice setup, when adding service categories, and when tax law changes.

When this applies

Your Louisiana business bills customers for vehicle repairs, parts, maintenance, service calls, or trip charges.

Examine invoices for repair labor, parts and trip/service charges; confirm Louisiana sales-tax treatment and any documented exemptions with the current state guidance and your tax adviser.

Official evidence

Source and verification

Official source: Louisiana Department of Revenue — Taxation of Repairs and Maintenance ↗
Verified: Oct 15, 2026
Applies to: General mechanical, Collision / body, Tire shop, Transmission, Mobile repair, Mixed services, Dealership fixed ops, Other

Useful official references

Find the state’s source documents

Current tire-fee and waste-tire guidance →

Quick-reference compliance planning only; not legal advice or an exhaustive statement of every applicable Federal, state, or local rule. Always verify the official source.

Are your Louisiana auto-repair labor and trip charges taxed correctly?

Your Louisiana business bills customers for vehicle repairs, parts, maintenance, service calls, or trip charges.

Source and verification

Find the state’s source documents

Related Louisiana changes