Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

Are any business utilities 100% exempt from sales and use tax?

Yes. La. R.S. 47:305.5(B)(3) exempts electricity used in the chlor-alkali manufacturing process. And, La. R.S. 47:305.3(B)(5)(g) exempts sales of utilities to commercial farmers for on-farm storage.