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.

Were any changes made to the agricultural exemptions and exclusions applicable to state sales tax?

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 Additionally, the specific exemption for purchases for poultry production was repealed, but those purchases remain exempt under the broader exemption applicable to commercial farmers.