Is custom computer software subject to tax?

Yes. Act 10 eliminates the custom computer software exemption and treats all software the same. The previous exemption for customer computer software has been suspended or partly suspended since April 1, 2016. Therefore, customer computer software has been taxable since April 1, 2016 and will remain so, unless another exemption otherwise applies.

https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax-reform/is-custom-computer-software-subject-to-tax/ ↗

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LA software.custom from 2025-01-01
“Act 10 eliminates the custom computer software exemption …”