Are there changes to the agricultural exemptions and exclusions?


Yes, the agricultural provisions were reorganized and consolidated into a single section, R.S. 47:305.3. The exemptions listed in this section apply to both state and local sales and use taxes beginning January 1, 2025.

The exemption for the first $50,000 of the purchase price of farm equipment (formerly R.S. 47:305.25(A)(1-3)) is increased to the first $150,000 of the purchase price. Additionally, the specific exemption for purchases for poultry production was repealed, but those purchases remain exempt under the broader exemption applicable to commercial farmers.


Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.


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