Effective July 1, Louisiana’s overall state sales tax rate will decrease from 5 percent to 4.45 percent.

The new rate, enabled by House Bill 10 of the 2018 Third Extraordinary Session of the Louisiana Legislature, is to be levied upon the sale at retail, the use, the consumption, the distribution and the lease or rental of an item of tangible personal property; and upon the sale of services.

Any dealer that charges a 5-percent state sales tax rate on or after July 1, 2018, must remit the excess collected tax to the Louisiana Department of Revenue.