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 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.