Yes. Louisiana provides a sales and use tax exemption for purchases related to a data center certified by Louisiana Economic Development (LED) under La. R.S. 47:305.73. The exemption applies to eligible data center equipment and certain expenditures made for the development, acquisition, construction, lease, repair, refurbishment, expansion, or renovation of a qualified data center.

Approved data centers will receive Form R-85010, Sales Tax Exemption for Data Center Facility Equipment, to claim the exemption on qualifying purchases.

The exemption may also apply to other parties involved in the project, including affiliates of the data center and contractors or subcontractors performing work at the project site. These taxpayers may receive an exemption letter from LDR, Form R-85015, Data Center Facility Equipment Sales Tax Exemption Certificate, or Form R-85015-B, Data Center Facility Equipment Sales Tax Exemption Certificate for Subcontractors.