Frequently Asked Questions

Severance Tax on Minerals

1. How do I register for severance tax on minerals?

   To register for a severance tax account, go to LDR’s website at www.revenue.louisiana.gov/Businesses/BusinessRegistration, and click on the appropriate registration link to either register a new business or add a revenue account. Please note: If you are a purchaser withholding tax from the severer you must obtain a severance tax account to report and remit the withheld tax.

   Surface mining permits are obtained from the Department of Natural Resources by visiting www.dnr.louisiana.gov. Solid mineral (including sand and gravel) mines do not require a mining permit from the Department of Natural Resources, but may require several permits from other federal, state, parish or municipal government agencies.

2. What is the severance tax rate for minerals?

   LA R.S. 47:633 imposes a severance tax on the following minerals:

   Sulphur	$1.03 per long ton of two thousand, two hundred forty pounds.
   Salt	$0.06 per ton of two thousand pounds.
   Coal	$0.10 per ton of two thousand pounds.
   Lignite	$0.12 per ton of two thousand pounds.
   Ores	$0.10 per ton of two thousand pounds.
   Marble	$0.20 per ton of two thousand pounds.
   Stone	$0.03 per ton of two thousand pounds.
   Sand	$0.06 per ton of two thousand pounds.
   Shells	$0.06 per ton of two thousand pounds.
   Salt content in brine extracted or produced in solution from the soil or water, when the same is used in the manufacture of other products and is not marketed as salt	$0.005 cent per ton of two thousand pounds.