RÉSUMÉ DIGEST
ACT 90 (HB 84) 2015 Regular Session Miller
Existing law defines the term "sales of services" for purposes of levying sales and use taxes
to include the furnishing of laundry, cleaning, pressing, and dyeing services, including by
way of extension and not of limitation, the cleaning and renovation of clothing, furs,
furniture, carpets and rugs, and the furnishing of storage space for clothing, furs, and rugs.
New law clarifies that the service shall be taxable at the location where the item is returned
to the customer.
Effective August 1, 2015.
(Amends R.S. 47:301(14)(e))