Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

Is electricity used in the production activity of stripper wells exempt from sales and use tax?

No. Beginning January 1, 2025, these sales are taxable at a rate of 2%. The exemption for these transactions was repealed by Act 11 of the 2024 Third Extraordinary Session.