Frequently Asked Questions
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. |