- Louisiana finalized a rule, effective Oct. 20, 2026, clarifying sales and use tax exemptions for digital tools, including digital products, software, software access services, and information services.
- For the commercial production exemption, a digital tool must be directly used in creating, developing, or producing a final product or service for sale; business management tools such as accounting, inventory, project management, communications, and analytics software are not exempt.
- The rule exempts certain self-created digital products made solely for a creator’s own business needs and not offered for sale, such as internal workflow tools, proprietary CMS platforms, internal brand guides, and training videos; however, tools purchased to create those products remain taxable.
- For healthcare, the exemption applies to tools used by licensed facilities and providers to store, transmit, diagnose, or treat healthcare information/conditions, including tools that monitor and protect patient data transmission and storage.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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