Important Announcement

LDR’s New Orleans Regional Office is now located at the OMV building, 100 Veterans Blvd · Walk-ins Mon–Fri, 8 AM–4 PM · 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.