Act 730 (Louisiana)
Act 730 of the 2024 Regular Session of the Louisiana Legislature created Louisiana Revised Statute 47:305.73, exempting approved data centers from state and local sales/use tax on qualifying equipment and qualifying development costs. Eligibility requires Louisiana Economic Development certification, a $200M minimum capital investment between July 1, 2024 and July 1, 2029, and at least 50 new direct permanent Louisiana jobs.
Plain-English definition
Louisiana law passed in the 2024 Regular Session that provides a 20-year (renewable to 30) state and local sales/use tax exemption for approved data centers.
Why it matters in Louisiana
LouisianAI uses this term to connect Louisiana AI infrastructure, utility, incentive, workforce, and public-record pages without forcing readers to know data-center or regulatory jargon first.
Source trail
External references appear below only when the term has an official, Wikipedia, statute, regulator, operator, or other source-backed entity link. Otherwise the definition stays internal until a stronger source is added.
External references
Related terms
Related Louisiana AI pages