Important Announcement

Beginning April 13, 2026, LDR’s New Orleans regional office will relocate to the OMV building at 100 Veterans Blvd. Walk-in services available Monday–Friday, 8:00 a.m. – 4:00 p.m. No appointment needed. Get more info

Are there any changes to the provision governing property located inside a foreign trade zone (FTZ)?

Yes. For taxable periods beginning on or after January 1, 2025, moveable property located in United States custom-bonded warehouses and foreign trade zones in Louisiana can no longer be treated as being located outside of Louisiana. That property will be considered located inside Louisiana income tax apportionment purposes.