Louisiana Sales Tax on Manufacturing and Machinery Louisiana: Sales Tax Handbook


Are Manufacturing and Machinery subject to sales tax?

While Louisiana's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of manufacturing and machinery in Louisiana, including machinery, raw materials and utilities & fuel. To learn more, see a full list of taxable and tax-exempt items in Louisiana.

In the state of Louisiana, they are considered to be completely excluded.

Raw Materials
Sales of raw materials are exempt from the sales tax in Louisiana.

Utilities & Fuel
In the state of Louisiana, any purchases of electricity, natural gas, water, and steam are considered to be exempt. Any fuel and gas are considered to be excluded from the tax. Any sort of dyed diesel fuel for off-road use, however, is considered to be taxable.

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Source: http://www.salestaxhandbook.com/louisiana/sales-tax-taxability/manufacturing-and-machinery