Louisiana’s state sales and use tax rate on sales and leases of tangible personal property and sales of certain services increases from 4% to 5%, effective April 1, 2016 through June 30, 2018. A new provision lists 65 items that are exempt or excluded from the additional 1% tax. For the entire list of items, visit the Louisiana Department of Revenue website. The transactions that are exempt from the additional 1% tax do not completely match the transactions that were exempt from the previous 4% tax.(Act 26 (H.B. 62), Laws 2016, First Extraordinary Session)