Statute reference
Often called the Act 730 exemption. What it covers, who qualifies, how LED certification works, the LDR forms, and the dates that matter — each linked to the statute, LDR or LED.
Sources checked September 22, 2026
State and local sales and use taxes do not apply to eligible data center equipment bought by an approved data center facility, or to its spending on developing, acquiring, constructing, leasing, repairing, refurbishing, expanding and renovating a qualified data center. That spending includes construction and building materials, site characterization and assessment, engineering, design, and labor and installation services used directly and exclusively in the data center.[1]
Eligible equipment is equipment or software bought or leased to process, store, retrieve or communicate data. It includes the equipment needed to transform, generate, distribute or manage the electricity that runs the servers. The section lists that power equipment; it does not list purchases of electricity itself.[1]
Not covered: office equipment or supplies; equipment or supplies used primarily in sales or transportation; unlisted property incorporated into immovable property; and property rented or leased for one year or less. Only purchases made on or after July 1, 2024 are eligible.[1]
LDR says the exemption may also apply to the data center's affiliates and to contractors or subcontractors working at the project site.[4]
A data center is a facility, campus or interconnected facilities in Louisiana whose primary business purpose is processing, storing, retrieving or communicating data. It becomes an approved data center facility when Louisiana Economic Development certifies it.[1]
The operator must attest under oath that the project will create at least 50 new direct, permanent jobs in Louisiana and intends to spend at least $200 million in new Louisiana capital investment on or after July 1, 2024 and before July 1, 2029. The section's text sets no wage floor and no parish-based tiers.[1]
Step 1
The operator gives LED a sworn attestation that the project will create at least 50 new direct, permanent jobs in Louisiana and intends to spend at least $200 million in new Louisiana capital investment on or after July 1, 2024 and before July 1, 2029.[1]
Step 2
Certification by LED is what makes a Louisiana data center an "approved data center facility" under the statute.[1]
Step 3
The certified facility enters an agreement with LED. The statute requires a 20-year initial term, a list of every eligible recipient of the exemption, and language letting the state terminate the agreement and state and local taxing authorities assess and collect taxes due. LED may add conditions it deems appropriate. Since June 25, 2026, Executive Order JML 26-058 directs LED to incorporate the governor's Ratepayer and Community Protection Framework as conditions in these agreements, with companies committing through a detailed attestation.[1],[8]
Step 4
LDR issues approved data centers Form R-85010, Sales Tax Exemption for Data Center Facility Equipment, to present on qualifying purchases. Affiliates and contractors working on the project use Form R-85015 or, for subcontractors, R-85015-B.[4]
Step 5
Form R-80005 applies to LDR for Form R-1322, a blanket exemption certificate for the direct payment of state sales tax under R.S. 47:303.1(B)(5). It requires the LED certification letter and the contract with LED as attachments, and the number may be held for the entire term of the agreement. For local sales tax, the form tells dealers to contact the local tax collector where the sale occurs.[5],[6]
Step 6
If the facility fails to meet its statutory and contractual obligations, or LED determines it will be unable to, state and local taxing authorities may assess and collect the sales and use taxes due.[1]
Not published: as of September 22, 2026, LED had not published an application form, fee schedule or administrative rule for this program, and LDR had not posted blank copies of Forms R-85010 or R-85015. Confirm current requirements with LED and LDR before relying on this sequence.
July 1, 2020
R.S. 47:305.73 first enacted (Acts 2020, 1st Ex. Sess., No. 35).[1]
July 1, 2024
Act 730 takes effect, adding an annual data center rebate. Purchases from this date are eligible, and the $200 million investment window opens.[1],[2]
Dec. 4, 2024
Act 11 of the 2024 Third Extraordinary Session takes effect, converting the rebate to an exemption.[1],[3]
Jan. 1, 2025
The exemption applies to taxable periods beginning on and after this date.[3]
June 25, 2026
Executive Order JML 26-058 signed: LED must build the governor's framework into R.S. 47:305.73(B) agreements.[8]
July 1, 2026
Act 190 of 2026 takes effect, amending the direct payment statute, R.S. 47:303.1(B)(5).[7]
About Sept. 23, 2026
Ninety days after the executive order: the LED Secretary is to present the proposed criteria and framework to the governor. None was published as of September 22, 2026.[8]
July 1, 2029
The investment window closes: the $200 million must be spent before this date.[1]
Louisiana publishes no list of certified data centers, and no certification letter or LED agreement for any facility is public. The list below is limited to projects LED has made a statement about. A July 1, 2026 news report quoted an LED spokeswoman saying the Meta, Amazon, Applied Digital and Hut 8 projects “have already applied and been granted the exemption.”[13]
Caddo and Bossier parishes
LED (Aug. 18, 2026): "For the full scope of the project, Amazon is participating in the state's Data Center Sales and Use Tax Exemption."[9],[13]
Participating, per LED
Rapides Parish
LED (May 26, 2026): Applied Digital "qualified for Louisiana's state and local sales and use tax exemption" on qualifying data center equipment.[10],[13]
Qualified, per LED
Richland Parish
LED (Dec. 4, 2024): Meta was "expected to take advantage of" the program. LED statement reported July 1, 2026: granted.[11],[13]
Granted, per reported LED statement
West Feliciana Parish
LED (Dec. 17, 2025): Hut 8 was "expected to participate." LED statement reported July 1, 2026: granted.[12],[13]
Granted, per reported LED statement
We found no official record tying any other Louisiana data center, including STACK Infrastructure's and Lumen's facilities, to the exemption as of September 22, 2026.
La. R.S. 47:305.73 is Louisiana's data center sales and use tax exemption. It exempts eligible data center equipment, and an approved data center facility's development, construction, lease, repair and expansion spending, from state and local sales and use tax. The facility must be certified by Louisiana Economic Development.
Both, at different times. Act 730 of 2024 created an annual rebate of sales and use taxes paid, effective July 1, 2024. Act 11 of the 2024 Third Extraordinary Session converted it to an up-front exemption for taxable periods beginning on and after January 1, 2025.
A data center facility in Louisiana certified by Louisiana Economic Development. The operator must attest under oath to at least 50 new direct, permanent Louisiana jobs and at least $200 million of new Louisiana capital investment on or after July 1, 2024 and before July 1, 2029. Only purchases on or after July 1, 2024 are eligible.
The operator files the sworn jobs and investment attestation with LED, LED certifies the facility, and the facility signs an agreement with LED with a 20-year initial term. Since June 25, 2026, Executive Order JML 26-058 requires LED to include the governor's framework conditions in those agreements. LED had not published an application form, fee schedule or administrative rule for the program as of September 22, 2026.
Form R-85010, Sales Tax Exemption for Data Center Facility Equipment, is what LDR issues to approved data centers to claim the exemption on qualifying purchases. Form R-80005 is a separate, optional application for a direct payment number (Form R-1322 blanket exemption certificate) under R.S. 47:303.1(B)(5); it requires the LED certification letter and the LED contract.
The LED agreement has an initial term of 20 years, and LED may renew it for an additional 10 years.
No official public list exists. LED has said Amazon's Caddo–Bossier project is participating (Aug. 18, 2026) and that Applied Digital qualified (May 26, 2026). In a statement reported July 1, 2026, an LED spokeswoman said Meta, Amazon, Applied Digital and Hut 8 had already applied and been granted the exemption.
| Signal | Supports | Status | Source |
|---|---|---|---|
| Statute | Definitions, what is exempt, the jobs and investment floors, the LED agreement and its 20 + 10-year term, clawback, and the enactment history. | Primary | Open source |
| Act 11 (2024 3rd Ex. Sess.) | Converted the Act 730 rebate to an exemption for taxable periods beginning on and after January 1, 2025. | Primary | Open source |
| LDR FAQ | Forms R-85010, R-85015 and R-85015-B, and coverage of affiliates and contractors. | Agency guidance | Open source |
| Form R-80005 | Direct payment number application for approved data centers and its required attachments. | Agency form | Open source |
| Executive Order JML 26-058 | Framework conditions LED must incorporate in R.S. 47:305.73(B) agreements. | Executive order | Open source |
LouisianAI is an independent third party and is not affiliated with the State of Louisiana, LED, LDR, or any operator. This page is not tax advice; verify with the primary sources and a tax professional before relying on it.