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 resources are subject to severance tax?

Severance tax is levied on all resources severed or removed from the soil or water. This includes all forms of timber, including pulp woods, turpentine, and other forest products; oil, gas, natural gasoline, distillate, condensate, casinghead gasoline; minerals such as sulphur, salt, coal, lignite, and ores; marble, stone, sand, shells, and other natural deposits; and the salt content in brine. Severances taxes are due when the resource is severed/produced, except for tax on oil which is due when it is sold.