Effective July 1, 2018, Louisiana has decreased the sales tax rates on telecommunications services and prepaid calling cards as follows:
If a dealer charges and collects state sales tax at the rate of 4% on intrastate telecommunications services and prepaid calling cards, or at the rate of 3% on interstate and international telecommunications services on or after July 1, 2018, then the dealer must remit the excess sales taxes collected to the Louisiana Department of Revenue. The 0.45% portion of the tax rate will sunset on June 30, 2025. (Revenue Information Bulletin No. 18-017, Louisiana Department of Revenue, June 28, 2018).