Important Announcement

LDR customer assistance will be unavailable at state Office of Motor Vehicles (OMV) locations on Monday, Sept. 14, 2026 due to office closures. Assistance will resume at those locations when they reopen on Tuesday, Sept. 15, 2026.

Are there changes to the manufacturing, machinery and equipment exemptions?

Yes, the exemption has been expanded to include computers and software which control or communicate with computer systems that control heating or cooling systems for manufacturing machinery or equipment.

Additionally, the manufacturing, machinery and equipment exemptions have been consolidated into a single section found at R.S. 47:305.5.