Were any additional changes made to sales and use exemptions in the 2025 Regular Session?
Yes. Act 384 of the 2025 Regular Session reinstates certain exemptions that were repealed during the 2024 Third Extraordinary Session. The following exemptions were reenacted retroactive to January 1, 2025 for state sales and use tax purposes and effective July 1, 2025 for local sales and use tax purposes:
Repairs to certain property returned out of state.
Leases and rentals of motor vehicles by vehicle dealers or manufacturers furnished in connection with warranty agreements.
Sales of tangible personal property at, admission charges for, or parking fees associated with certain fundraising events by nonprofit organizations.
Sales to certain sickle cell disease organizations.
Sales of construction materials to Habitat for Humanity affiliates.
Purchases, leases, and repairs by qualifying radiation therapy treatment centers.
Additionally, Act 384 enacts the following changes effective July 1, 2025:
The exemption for adaptive driving equipment is extended to local sales and use taxes.
Purchases made by the Edward Via College of Osteopathic Medicine are exempt from state and local sales and use taxes.
The sales and use tax exemption for certain ships and vessels operating in interstate coastwise commerce is extended to include certain digital products and services used in the maintenance and operation of the ship or vessel.
The exemption from sales and use taxes granted to the state, parish, municipality, other political subdivisions, and instrumentalities of the state or its political subdivisions is extended to purchases made by general contractors and subcontractors related to their work performed pursuant to construction contracts for public projects. Qualifying contractors/subcontractors must obtain an exemption certificate from the Department of Revenue for each contract. If the construction project relates to a payment in lieu of taxes or similar agreement, it must be approved by the secretary of Louisiana Economic Development and secretary of Department of Revenue for an exemption to apply. This requirement applies to agreements executed after June 20, 2025.