The Louisiana Departmen of Revenue has issued Revenue Information Bulletin (RIB) 11-010, which pertains to the taxability of certain software and media products.
The Department is repealing the implementation of Revenue Ruling No. 10-001, which addresses the issue of whether sales, use and/or lease tax is due upon the purchase or use of products, computer software and applications, or stored media and/or other materials electronically delivered into Louisiana, which are accessed from instate or out-of-state providers or vendors. Revenue Ruling No. 10-001 is available on the LDR’s website using the link provided.