Scope
La. R.S. 47:305.73 exempts eligible data center equipment purchased by, and construction and renovation expenditures of, a data center facility approved by Louisiana Economic Development from state and local sales and use taxes for purchases on or after 1 July 2024. Certification requires a sworn attestation that the project will create at least 50 new direct, permanent jobs and that the operator intends to spend at least $200 million in new capital investment in Louisiana on or after 1 July 2024 and before 1 July 2029. Approved facilities sign a 20-year agreement that can be renewed for 10 years and carries termination and recapture terms.
- Geographic scope
- Louisiana
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Louisiana Legislature
Dates
- Adopted
- No adoption day is recorded
- Effective
- 4 December 2024
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The section states no statewide sunset. 1 July 2029 closes the investment window for the certification attestation; it is not a repeal date. Each agreement runs 20 years and can be renewed for 10.
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Louisiana exempts eligible data center equipment and construction spending of an approved data center facility from state and local sales and use taxes under section 47:305.73 of the Louisiana Revised Statutes. To be approved, a facility must attest that the project will create at least 50 new direct, permanent jobs and that the operator intends to invest $200 million within the stated window, and it enters a 20-year agreement that can be renewed for 10 years. The current exemption form took effect on 4 December 2024 under Acts 2024, 3rd Extraordinary Session, No. 11. The section does not grant local zoning approval.
What this does not establish
- The effective date stored is that of the current exemption form, taken from the code history line. The section was first created in 2020 as a different incentive; that version was not opened.
- The 2024 acts that rewrote the section are not recorded separately here.
- Conditions added administratively through agreements under a 2026 executive order are not part of this statute record.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Executive Order JML 26-058: ratepayer and community protection conditions for data center incentives (In effect)
Sources
https://www.legis.la.gov/legis/Law.aspx?d=1186787