LALouisianAI

Incentive reference

Louisiana Act 730 — Data Center Sales & Use Tax Exemption

The independent, source-linked, no-PR-spin guide to the single most important Louisiana incentive in any AI data center underwriting stack.

At a glance

  • What: State + local sales/use tax rebate on equipment and qualified construction.
  • Term: 20 years initial, renewable for an additional 10 years (30-year max).
  • Capex floor: $200M new investment between July 1, 2024 and July 1, 2029.
  • Jobs floor: 50 new direct, permanent Louisiana jobs.
  • Certifier: Louisiana Economic Development (LED / Opportunity Louisiana).
  • Statute: Louisiana R.S. 47:305.73 (created by Act 730, 2024 Regular Session).

How the certification works

An operator submits a sworn attestation that the project will create at least 50 direct, permanent Louisiana jobs and commit at least $200M of new in-state capital investment. Upon certification, the data center receives a Direct Payment Number under R.S. 47:303.1 and becomes eligible for the annual rebate.

If the certified operator fails to fulfil its obligations, LED retains the authority to terminate the agreement — the floor is binding.

How operators stack Act 730 with other incentives

  • Quality Jobs: Up to 6% payroll rebate on net new jobs above set wage thresholds for 5+5 years.
  • ITEP: State-level ad-valorem exemption of up to 80% on qualifying property, subject to local approval.
  • Parish PILOT: Negotiated payments-in-lieu schedule, typical 80–100% ad-valorem relief in years 1–5 stepping to full taxation.
  • LPSC tariffs: Utility filings that recover project-specific power/transmission costs from the data center customer.

Operators currently relying on the stack

Meta Hyperion (Richland Parish) →Amazon (Caddo + Bossier) →Hut 8 River Bend →Applied Digital (Central LA) →

Primary sources

  1. [1] Louisiana R.S. 47:305.73 — Exemptions; data center facility equipment — Louisiana Legislature.
  2. [2] Act No. 730 (2024 Regular Session) — full text.
  3. [3] Louisiana Economic Development data center program page.
  4. [4] NAIOP Gulf Coast — Louisiana provides incentives for data center development.

LouisianAI is an independent third party and is not affiliated with the State of Louisiana, LED, or any operator. Verify directly with the primary source before relying on this page for diligence.