La. R.S. 47:305.12 — Exemptions; software and digital products; business use; healthcare use

A.(1) The sales and use tax imposed by taxing authorities shall not apply to computer
software or prewritten computer software access services, information services, or digital
products when all of the following conditions are met:
(a) The service or product is purchased or licensed exclusively for commercial
purposes.
(b) The service or product is used by the business directly in the production of goods
or services for sale to its customers.
(c) The goods or services produced and sold by the business are subject to sales and
use tax or to the insurance premium tax.
(2) The exemption provided in this Subsection shall not apply to computer software
or computer software access services not directly involved in the production of goods or
services for the customers of the business.
B. The use tax imposed by taxing authorities shall not apply to the use of digital
products that are created solely for the business needs of the person who created the digital
products and are not the type of digital products that are offered for sale.
C. Digital products, prewritten computer software access services, and information
services purchased and used by an FDIC-insured financial institution for storing,
transmitting, processing, or analyzing customer and account information, facilitating
transactions, account processes, investment processes, lending processes, security, and
compliance shall be exempt from sales and use tax imposed by taxing authorities. This
exemption shall also apply to an FDIC-insured financial institution's holding company,
subsidiaries, and affiliates, and to a service corporation wholly owned by one or more FDIC-insured financial institutions.
D. The sales and use tax imposed by taxing authorities shall not apply to computer
software or prewritten computer software access services, information services, or digital
products that are used by licensed healthcare facilities and providers for storing or
transmitting healthcare information or for the diagnosis or treatment of a medical condition.
E. The secretary of the Department of Revenue shall promulgate rules and regulations
for the implementation of the exemptions provided for in this Section. The secretary shall
begin the promulgation process prior to December 31, 2025.
Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff.
June 20, 2025.