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.

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.