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Louisiana Sales & Use Tax Exemption – Manufacturing Machinery and Equipment

Louisiana provides a state sales and use tax exemption on machinery and equipment purchased for direct use in manufacturing operations; the exemption also applies to building materials used in construction of manufacturing facilities under the Quality Jobs program; self-administered using applicable exemption certificates at point of purchase.

About this program

Visit the program website for full details.

Eligibility

Louisiana manufacturers purchasing machinery and equipment that is directly used in the manufacturing process; building materials for QJ-approved projects also eligible for sales/use tax rebates under the QJ program.

Requirements

  • Louisiana-based manufacturer
  • Machinery or equipment must be directly and exclusively used in the manufacturing process
  • Provide Louisiana Resale Certificate (Form R-1064) or applicable exemption documentation to vendors