A tax is a charge or levy of money made by a governmental entity (state, local, or federal) against a taxpayer—usually a U.S. citizen or a person living or working in the United States. There are many kinds of taxes, including income tax, capital-gains tax, property tax, franchise tax, gift tax, ad valorem tax, sales tax, use tax, inheritance tax, and estate tax.

In Louisiana (LA), as in other states, taxpayers are subject to various types of taxes imposed by state, local, and federal governments. Income tax is levied on individuals, corporations, and certain other entities, with rates and regulations varying depending on the taxpayer's status and income level. Capital gains tax is applied to profits from the sale of assets, such as stocks or real estate, and is typically governed by federal law, although states may have their own regulations and rates. Property tax is charged by local governments on real estate and is based on the property's assessed value. Louisiana also imposes a franchise tax on corporations for the privilege of doing business in the state. Gift tax, which applies to transfers of property by gift, and estate tax, levied on the transfer of an estate upon death, are primarily federal taxes, but Louisiana has its own inheritance tax rules for property passed to heirs. Ad valorem tax is a local tax based on the value of personal property or real estate. Sales tax is collected by retailers at the point of sale on goods and services, and Louisiana has a state sales tax as well as additional local sales taxes. Use tax applies to the use, storage, or consumption of goods within Louisiana when sales tax has not been paid, such as on items purchased from out-of-state vendors. Understanding the specifics of each tax and compliance requirements can be complex, and consulting with an attorney or tax specialist is advisable for detailed guidance tailored to individual circumstances.