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 manufacturing, machinery and 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.