Louisiana's Sales Tax:
the ONLY STATE THAT Triple Taxes EQUIPMENT
In addition to the state's onerous business personal property tax, Louisiana is the only state in which the same equipment is taxed three times under the sales tax before it is ultimately sold. Businesses pay sales tax when the equipment is first purchased for the purposes of renting it out. Second, sales tax is collected on the transaction when the equipment is rented to a customer. Finally, sales tax is collected when the equipment is sold.