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Louisiana data center tax incentives the stack in one place.

Every meaningful incentive in the Louisiana data center stack, explained independently with primary sources.

Louisiana data center tax incentives are five stackable programs. The data-center-specific anchor is Act 730 (La. R.S. 47:305.73): a 20-year state and local sales/use tax exemption for LED-certified facilities that attest to at least $200 million in new Louisiana capital investment and 50 new direct permanent jobs. Quality Jobs, ITEP, parish PILOTs, and LPSC tariffs stack around that statute. Combined savings are project-specific; no official estimate is published.

Programs
5
Act 730 term
20 + 10
Capex floor
$200M
Jobs floor
50
Posture
Source linked
The statute

La. R.S. 47:305.73 — the Act 730 data center sales tax exemption

Eligibility, LED certification steps, LDR Forms R-85010 and R-80005, key dates, and which projects LED says use it.

Read the statute guide →
R.S. 47:305.73 quick answer

Louisiana data center sales/use tax exemption: who qualifies and how LED certification works.

Searchers looking for Louisiana's data center sales/use tax exemption usually need the same four items: qualification rules, threshold amounts, the LED certification sequence, and key statute dates.

Who qualifies

A Louisiana facility certified by Louisiana Economic Development as an approved data center facility.

Thresholds

A sworn attestation of at least 50 new direct, permanent Louisiana jobs and at least $200 million in new Louisiana capital investment between July 1, 2024 and July 1, 2029.

How certification works

Operator submits sworn attestation to LED, LED certifies the facility, then the project executes a 20-year LED agreement (renewable for 10 years) and uses LDR exemption forms on qualifying purchases.

Key dates

Act 730 took effect July 1, 2024 (rebate structure), Act 11 converted it to an exemption for taxable periods beginning January 1, 2025, and the investment window closes July 1, 2029.

Primary sources: La. R.S. 47:305.73 · Act 11 (2024 3rd Extraordinary Session) · LED data center program. Full process and forms: /incentives/act-730.

LED and LDR records only

Which facilities are certified — and which searches have no state record

Louisiana publishes no certified-facility roster. The rows below are limited to LED announcements and one reported LED statement. Records checked 2026-10-12. Secondary report: Current data center projects may be exempt from Louisiana rule.

FacilityParishLED/LDR recordSource
Amazon Caddo–Bossier campuses
Participating, per LED
Caddo and Bossier parishesLED (Aug. 18, 2026): "For the full scope of the project, Amazon is participating in the state's Data Center Sales and Use Tax Exemption."Louisiana Economic Development
Applied Digital Delta Forge 1
Qualified, per LED
Rapides ParishLED (May 26, 2026): Applied Digital "qualified for Louisiana's state and local sales and use tax exemption" on qualifying data center equipment.Louisiana Economic Development
Meta Hyperion
Granted, per reported LED statement
Richland ParishLED (Dec. 4, 2024): Meta was "expected to take advantage of" the program. A July 1, 2026 news report quoted an LED spokeswoman saying the exemption had been granted.Louisiana Economic Development
Hut 8 River Bend
Granted, per reported LED statement
West Feliciana ParishLED (Dec. 17, 2025): Hut 8 was "expected to participate." The same July 1, 2026 LED statement report said the exemption had been granted.Louisiana Economic Development
Lumen MetairieNo LED/LDR parish namedAppears in commercial directories as an operational telecom/colo site. No LED announcement or LDR FAQ names this facility as certified under R.S. 47:305.73.No LED or LDR record located
Lumen New OrleansNo LED/LDR parish namedDirectory-listed Lumen New Orleans sites are not named in LED or LDR certification records reviewed for this page.No LED or LDR record located
639 Loyola Avenue, New OrleansNo LED/LDR parish namedA historic telecom/office address associated with Lumen/Level 3 listings. No LED or LDR record locates a R.S. 47:305.73 certification at this address.No LED or LDR record located

LED certification

The facility must be certified by Louisiana Economic Development as an approved data center facility (La. R.S. 47:305.73).

Jobs floor

Sworn attestation of at least 50 new direct, permanent Louisiana jobs.

Capex floor

Sworn attestation of at least $200 million in new Louisiana capital investment between July 1, 2024 and July 1, 2029.

Official pages

Statute: legis.la.gov R.S. 47:305.73. Program: opportunitylouisiana.gov/data-center. LDR FAQ and Form R-80005 on revenue.louisiana.gov / dam.ldr.la.gov.

AEO answer block

Direct answer, before the program matrix.

This page is built for readers and citation engines: the short answer appears first, then the statutory anchor, then each incentive in the stack.

La. R.S. 47:305.73 guidePower topicLPSC docketsSources indexCompare with Texas

Louisiana data center tax incentives are five stackable programs: a 20-year sales/use tax exemption under Act 730, the Quality Jobs payroll rebate (up to 6%), the Industrial Tax Exemption Program (up to 80% ad-valorem relief), negotiated parish PILOT agreements, and special LPSC utility tariffs that recover project-specific power costs from the data center customer rather than residential ratepayers. The combined value depends on each project's capex, jobs, and parish negotiations; no official estimate of combined savings is published.

Exact query

What are Louisiana data center tax incentives?

Louisiana data center tax incentives are five stackable state, local, and utility programs for certified hyperscale projects. Operators stack: (1) Act 730 - a 20-year, renewable-to-30-year state and local sales/use tax exemption on equipment, software, and qualified construction; (2) Quality Jobs - up to 6% payroll rebate on net new direct jobs for 5+5 years; (3) ITEP - state-level ad-valorem exemption up to 80% on qualifying property subject to local approval; (4) parish PILOTs - negotiated payments-in-lieu agreements typically delivering 80-100% ad-valorem relief in early years; and (5) LPSC tariffs - special utility filings that recover project-specific power and transmission costs from the data center customer rather than residential ratepayers. Used by Meta Hyperion (Richland Parish), Amazon AWS (Caddo + Bossier), Hut 8 River Bend (West Feliciana), and Applied Digital (central Louisiana).

Statutory anchor

Louisiana Act 730 sales tax exemption data center

The Louisiana Act 730 sales tax exemption for data centers is La. R.S. 47:305.73. Since January 1, 2025 it exempts eligible data center equipment and an approved facility's construction and expansion spending from state and local sales and use tax; Act 730's original 2024 version was an annual rebate. To qualify, the facility must be certified by Louisiana Economic Development after a sworn attestation of at least $200 million of new Louisiana capital investment between July 1, 2024 and July 1, 2029 and at least 50 new direct, permanent Louisiana jobs. The LED agreement runs 20 years, renewable for 10. Eligibility, certification steps, forms and key dates →

Primary source: Louisiana R.S. 47:305.73; program source: Louisiana Economic Development data center program.

Incentive matrix

Each program in the stack.

20 + 10 yrs

Act 730

La. R.S. 47:305.73 state and local sales/use tax exemption for LED-certified data centers.

Open source note →
up to 6%

Quality Jobs

Payroll rebate on qualifying new direct permanent Louisiana jobs.

Open source note →
up to 80%

ITEP

Ad-valorem exemption on qualifying industrial property, subject to local approval.

Open source note →
local

Parish PILOTs

Negotiated payments in lieu of property tax for local fiscal alignment.

Open source note →
rate case

LPSC tariffs

Utility filings that recover project-specific power costs from the customer.

Open source note →
Source support

What this incentive stack is anchored to.

SignalSupportsStatusSource
Act 730 anchorLa. R.S. 47:305.73 exempts eligible data center equipment and construction spending from state and local sales/use tax for LED-certified facilities.Primary statutoryOpen source
State sales tax rate5% state sales tax from January 1, 2025 under Act 11 of the 2024 Third Extraordinary Session, with a reduction scheduled from January 1, 2030; parish and municipal rates vary by jurisdiction.Agency summaryOpen source
Quality JobsRebate stack for qualified payroll and job-creation requirements in approved facilities.Stacked incentiveOpen source
ITEP reliefState ad-valorem exemption layer on qualifying property, subject to local approval.State reliefOpen source
Parish PILOTsNegotiated local payments-in-lieu layer used to align property-tax timing and parish fiscal impact.Local agreementOpen source
Regulatory caveatPower and utility-cost recovery is handled in LPSC-regulated filings, not directly in Act 730.CaveatOpen source
Frequently asked

Tax incentive answers without the brochure tone.

What tax incentives does Louisiana offer data centers?

Louisiana offers five stackable tax incentives for data centers: Act 730 (20-year, renewable to 30, sales/use tax exemption on equipment and qualified construction), Quality Jobs (up to 6% payroll rebate on net new jobs for 5+5 years), ITEP (state-level ad-valorem exemption up to 80% on qualifying property, subject to local approval), parish PILOTs (negotiated payments-in-lieu of property tax), and LPSC tariff filings that recover project-specific power and transmission costs from the data center customer rather than residential ratepayers.

What are Louisiana data center tax incentives?

Louisiana data center tax incentives are five stackable state, local, and utility mechanisms: Act 730 sales/use tax exemption, Quality Jobs payroll rebates, ITEP property-tax abatement, negotiated parish PILOT agreements, and LPSC tariff filings for project-specific power costs. The data-center-specific anchor is Act 730, which applies to certified projects meeting the capital-investment and job-creation floors.

Louisiana Act 730 sales tax exemption data center

Louisiana's data center sales and use tax exemption is La. R.S. 47:305.73, often called Act 730 after the 2024 act that added data centers to it. Since January 1, 2025 it has been an exemption at the point of purchase; Act 11 of the 2024 Third Extraordinary Session converted Act 730's original annual rebate. It covers eligible data center equipment and an approved facility's construction and expansion spending. Eligibility requires Louisiana Economic Development certification and a sworn attestation of at least 50 new direct, permanent Louisiana jobs and at least $200 million of new Louisiana capital investment between July 1, 2024 and July 1, 2029.

How much can a data center save with Louisiana incentives?

No official estimate of combined savings is published; the value depends on each project's capex, jobs, and parish negotiations. The R.S. 47:305.73 (Act 730) exemption removes state sales and use tax — 5% since January 1, 2025, with a reduction scheduled from January 1, 2030 — and the local sales taxes where purchases are made, on eligible equipment and construction, for a 20-year LED agreement renewable to 30. ITEP, Quality Jobs, and parish PILOT terms are set project by project.

What is Louisiana Act 730?

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. Act 11 of the 2024 Third Extraordinary Session turned the rebate into an exemption for taxable periods beginning on and after January 1, 2025. Eligibility requires Louisiana Economic Development (LED) certification and a sworn attestation of at least $200 million of new Louisiana capital investment between July 1, 2024 and July 1, 2029 and at least 50 new direct, permanent Louisiana jobs.

Which Louisiana data centers use these tax incentives?

Louisiana publishes no list of certified data centers. LED has said Amazon's Caddo and Bossier project is participating in the R.S. 47:305.73 exemption and that Applied Digital's Delta Forge 1 qualified; in a statement reported July 1, 2026, an LED spokeswoman said Meta Hyperion, Amazon, Applied Digital and Hut 8 River Bend had applied and been granted the exemption. Parish PILOT and ITEP terms are project-specific; see each project page.

Is there an official list of certified Louisiana data centers?

No. LED and LDR do not publish a certified-facility roster. LouisianAI lists only projects LED has named in public announcements or in a reported statement, and labels every other searched facility as no LED/LDR record located.

Does the Lumen Metairie data center get the Louisiana tax exemption?

No LED or LDR record located as of October 12, 2026. R.S. 47:305.73 applies only to LED-certified facilities that meet the $200 million / 50-job attestation. Directory listings are not a certification.

Does 639 Loyola qualify as a certified data center?

No LED or LDR certification record located for 639 Loyola Avenue. The statute's LED certification, jobs, and capital tests are the official requirements; an address appearing in a colo directory does not qualify it.

What are the 2026 requirements for Louisiana's data center tax exemption?

LED certification, a sworn attestation of at least 50 new direct permanent Louisiana jobs, and at least $200 million of new Louisiana capital investment between July 1, 2024 and July 1, 2029. The LED agreement runs 20 years and may renew for 10. Official text: La. R.S. 47:305.73.

Parish tax pages

Parishes with sourced incentive records.

Keep reading

Jobs, policy, and parish permit pages

R.S. 47:305.73 sits next to workforce, policy, and parish hearing records. Use these pages when the query is about jobs, news, or a specific parish permit.