Important Announcement

Beginning April 13, 2026, LDR’s New Orleans regional office will relocate to the OMV building at 100 Veterans Blvd. Walk-in services available Monday–Friday, 8:00 a.m. – 4:00 p.m. No appointment needed. Get more info

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.