Act 730 data-center sales/use tax rebate takes effect
Act 730 of the 2024 Regular Session amended La. R.S. 47:305.73 to give approved data centers a state and local sales and use tax rebate, effective July 1, 2024. Eligibility requires LED certification, a sworn attestation of at least $200M of new Louisiana capital investment between July 1, 2024 and July 1, 2029, and at least 50 new direct, permanent Louisiana jobs.