What is the severance tax rate for minerals?


LA R.S. 47:633 imposes a severance tax on the following minerals:

  • Sulphur : $1.03 per long ton of two thousand, two hundred forty pounds.
  • Salt : $0.06 per ton of two thousand pounds.
  • Coal : $0.10 per ton of two thousand pounds.
  • Lignite : $0.12 per ton of two thousand pounds.
  • Ores : $0.10 per ton of two thousand pounds.
  • Marble : $0.20 per ton of two thousand pounds.
  • Stone : $0.03 per ton of two thousand pounds.
  • Sand : $0.06 per ton of two thousand pounds.
  • Shells : $0.06 per ton of two thousand pounds.

Salt content in brine extracted or produced in solution from the soil or water, when the same is used in the manufacture of other products and is not marketed as salt $0.005 cent per ton of two thousand pounds.


Filing Dates


News & Announcements

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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