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 purchases of bibles, songbooks, or literature by certain religious institutions for instructional classes exempt from sales tax?

No. The exemption reenacted by Act 11 was previously held to be unconstitutional by the U.S. District Court for the Eastern District of Louisiana and the state of Louisiana is enjoined from recognizing the exemption. See RIB 02-006 for more information.

Important Announcement

Are purchases of bibles, songbooks, or literature by certain religious institutions for instructional classes exempt from sales tax?