Effective April 1, 2004 the interstate telecommunications sales tax rate in Louisiana will change from its current rate of 3% down to 2%. However, the intrastate telecommunications tax rate will remain unchanged at 3%. In Louisiana, a telecommunication service is considered to be an interstate activity service if the service originates and/or terminates within the state and all charges are billed to a Louisiana service address. (Revenue Information Bulletin No. 04-005, Louisiana Department of Revenue, January 21, 2004)