TAX/SALES & USE: Levies sales and use taxes on certain digital products and services (Items #8 and 13) (EN +$37,000,000 RV See Note)

This bill updates Louisiana's sales and use tax laws to include a broader range of digital products and services, such as prewritten computer software and information services, within the taxable base. It directly affects businesses that sell or use these digital items, expanding the scope of transactions subject to state tax. The legislation also establishes specific exemptions for digital products used by FDIC-insured financial institutions and licensed healthcare facilities for storing, transmitting, or analyzing sensitive data. By amending existing tax statutes, the bill aims to ensure that modern digital transactions are taxed consistently with traditional goods and services.