Last week, the Louisiana Department of Revenue (the “Department”) issued guidance regarding recent sales and use tax law changes.
La. Department of Revenue Addresses Changes to Contractor Exemptions for PILOT Agreements
The Louisiana Department of Revenue (LDR) recently issued Louisiana Revenue Information Bulletin No. 25-022, 08/08/2025, announcing changes to the sales tax exemption for certain purchases made by construction contractors.
Exemption for certain construction contracts
During the 2025 Regular Session, the Louisiana Legislature extended the sales tax exemption to certain purchases by general contractors and
One Big Beautiful Bill Imposes an AGI Floor on Charitable Contributions Deductions
On July 4, 2025, the President of the United States signed the One Big Beautiful Bill (the “Bill”), which included significant taxing and spending modifications. To pay for extending certain tax cuts and other changes, the bill adds an Adjusted Gross Income (“AGI”) floor for charitable contribution deductions for both individuals and corporations.
President Trump Signs One Big Beautiful Bill Act
President Donald J. Trump signed the “One Big Beautiful Bill Act”, H.R. 1, 119th Cong., on July 4th, just one day after the House passed it on a 218-214 vote.
Governor Landry Signs Act Revising the “Ships and Ships’ Supplies” Exemption
Governor Jeff Landry signed Act 384 into law on June 20, 2025, making changes to the sales and use tax provisions of the revised statutes. Included in the changes was an amendment to Section 305.1 of Title 47, which provides an exemption for certain vessel-related supplies and services. The ships and ships’ supplies exemption has
Liskow Secures Property Tax Exemption Victory and Sets Precedent for Louisiana Entities
Liskow attorneys Cheryl Kornick, Bob Angelico, and Tyler Trew achieved a victory for the University of New Orleans Research and Technology Foundation (“UNORTF”) in a significant legal battle concerning property tax exemptions. The case was tried before the Louisiana Board of Tax Appeals, which found after a trial on the merits that the
Louisiana Legislature Takes Another Shot at Reforming Tax Section of State Constitution with Two Proposed Constitutional Amendments
Despite voters rejecting several tax-related constitutional amendments in a March referendum, the Louisiana Legislature has approved two new amendments to appear on the ballot next April. The two amendments would afford the Legislature more flexibility in developing budgets and making tax changes.
Louisiana Severance Tax Law Changes – A Win for Oil & Gas
While several bills were considered that would restructure the state’s severance tax scheme on oil and gas during Louisiana’s 2025 regular legislative session, three bills aimed to stimulate drilling activity and attract jobs in the energy sector were passed and sent to Governor Jeff Landry for his signature.
Governor Landry Signs Act 44 to Modify the Film Production Tax Credit Program
On June 4, 2025, Governor Jeff Landry signed Act 44 into law, making changes to the state’s motion picture production tax credit program.
Louisiana Expands Marketplace Facilitator Definition to Include Accommodations Intermediaries
On June 4, 2025, Governor Jeff Landry signed Act 82 into law, making changes to the definition of “marketplace facilitator” for nexus purposes.