§301.3. Services

            The sales and use tax levied by any taxing authority shall apply to the following services:

            (1) The rental or furnishing of sleeping rooms, cottages, cabins, rooms, suites, condominiums, townhouses, rental houses, or other accommodations by hotels, apartment hotels, lodging houses, tourist camps, tourist courts, property management companies, accommodations intermediaries, or any other provider or seller of accommodations to transient guests. The sales price shall include service, facilitator, processing, delivery, and other similar fees and charges associated with the processing of a transaction, even if such fee or charge is separately stated.

            (2) The furnishing of admissions which shall include sales of tickets, and fees or other charges, for admissions to places of amusement, recreational events, entertainment, exhibitions, displays, and athletic entertainment, and charges made for participation in games and amusement activities. This service shall include the furnishing, for dues, fees, or other consideration, of the privilege of access to clubs, including buyer's clubs, or the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities. This service shall also include coin-operated amusement devices, including but not limited to massage chairs, video games, pinball games, table games such as billiards and air hockey, and redemption games such as the claw and Skee-Ball that may award prizes of tangible personal property. The sales price shall include any service, facility, processing, delivery, facilitator, and other similar fees and charges, even if such fee or charge is separately stated.

            (3) Parking, storing, or keeping of motor vehicles including but not limited to valet services, the use of parking spaces, parking lots, and parking structures, and charges for street parking at metered spaces.

            (4) Printing and copying services, including but not limited to printing or overprinting, lithographic, multilith, blue printing, photostating, or other similar services of reproducing written or graphic matter, and copying, photocopying, reproducing, duplicating, and other similar services including those services provided in coin-operated, self-service form.

            (5) Laundry, cleaning, pressing, alterations, repair, and dyeing services, including but not limited to the cleaning and renovation of clothing, furs, linens, furniture, carpets, and rugs, and the furnishing of storage space for clothing, furs, and rugs. The service shall be taxable at the location where the laundered, cleaned, pressed, or dyed article is returned to the customer.

            (6) The furnishing of cold storage space, except that which is furnished pursuant to a bailment arrangement, and the furnishing of the service of preparing tangible personal property for cold storage where the service is incidental to the operation of storage facilities.

            (7)(a) Repairs and maintenance of tangible personal property. Repairs and maintenance include but are not limited to the repair and servicing of automobiles, vehicles, boats and vessels, electrical and mechanical appliances and equipment, farm machinery and implements, motors, tires, batteries, engineering instruments, medical and surgical instruments, machinery, mechanical tools, shop equipment, furniture, rugs, flooring, watches, clocks, jewelry, refrigerators, phones, televisions, radios, shoes, including shoe shining, and office appliances and equipment. This includes service calls and trip or travel charges.

            (b) For purposes of this Paragraph, "tangible personal property" includes machinery, appliances, and equipment which have been declared immovable by declaration under the provisions of Civil Code Article 467 and things which have been separated from land, buildings, or other constructions permanently attached to the ground or their component parts as defined in Civil Code Article 466.

            (8) Telecommunications services for compensation, in accordance with the provisions of R.S. 47:301.1.

            (9) The providing of prewritten computer software access services. For purposes of this Paragraph, prewritten computer software access services means charges made to customers for the right to access and use prewritten computer software, where possession of the software is maintained by the seller or third party regardless of whether the charge for the services is on a per use, per user, per license, subscription, or some other basis.

            (10)(a) The providing of information services. For purposes of this Paragraph, information services means electronic data retrieval or research; and collecting, compiling, analyzing, or furnishing of information of any kind, including but not limited to general or specialized news, other current information or financial information, by printed, mimeographed, electronic, or electrical transmission, or by utilizing wires, cable, radio waves, microwaves, satellites, fiber optics, or any other method now in existence or which may be devised; this includes delivering or providing access to information through databases or subscriptions. Information services include but are not limited to:

            (i) Furnishing newsletters; tax guides; research publications; financial, investment, circulation, credit, stock market, or bond rating reports; mailing lists; abstracts of title; news clipping services; wire services; scouting reports; surveys; bad check lists; and broadcast rating services.

            (ii) Subscriptions to genealogical, financial, or similar databases.

            (iii) Solely for purposes of state sales and use taxes, cable television services, direct-to-home satellite services, video programming services, and satellite digital audio radio services.

            (iv) Global positioning system services including driving directions and sports, news, and similar information provided through satellite audio programming services.

            (b) Information services shall not include any of the following:

            (i) Information sold to a newspaper or a radio or television station licensed by the Federal Communications Commission, if the information is gathered or purchased for direct use in newspapers or radio or television broadcasts.

            (ii) Charges to a person by a financial institution for account balance information; or information gathered or compiled on behalf of a particular client, if the information is of a proprietary nature to that client and may not be sold to others by the person who compiled the information, except for a subsequent sale of the information by the client for whom the information was gathered or compiled.

            (iii) Internet access service or information services that are provided in conjunction with and merely incidental to the provision of internet access service when provided for a single charge.

            (iv) Data processing, including but not limited to check or payment processing services.

            Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.