Louisiana Cultural Districts | Office of Cultural Development

History & Overview

The Louisiana Cultural Districts Program was created by Act 298 of the 2007 Regular Session of the legislature. The primary goal of this initiative is to spark community revitalization based on cultural activity through technical assistance and resources.

The Cultural Districts Program: allows a local government to designate a Cultural District for the purpose of revitalizing a community by creating a hub of cultural activity; allows income and corporate franchise tax credits for eligible expenses for rehabilitation of revenue generating historic structures in a Cultural District; requires local governments who designate such districts to report on impact to their community annually; and requires the Department of Culture, Recreation, and Tourism to collate reports received and submit a single report to the legislature biannually beginning in 2011.

Announcements

Original Art Sales Tax Exemption Changes Effective January 1, 2025: Legislative action to address the fiscal crisis eliminated the state and local tax exemption for original art sold in a Cultural District during the Third Extraordinary Legislative Session via Act 11 signed on December 4, 2024. Art sellers must now charge the full Louisiana state and local sales tax on all works of original art. State historic tax credits remain available incentives that encourage the rehabilitation of properties. You can find and contact your parish tax administrator via the LATA website should you have questions about local sales taxes. For more information on Historic Tax Credits, visit the Louisiana Division of Historic Preservation web pages.

October 1, 2025: The Office of the Lt. Governor and the Department of Culture, Recreation and Tourism are pleased to announce a boundary change for one Cultural District. The total number of Cultural Districts in the state of Louisiana are 127, in 77 municipalities and 44 parishes in all corners of Louisiana, evidence of a successful initiative embraced by local governments and cultural stakeholders throughout the state.

Effective October 1, 2025 the following district will have a revised boundary:

St. Francisville Cultural District (St. Francisville, West Feliciana Parish)

The Mississippi River drainage basin is the fourth largest in the world, exceeded only by the watersheds of the Amazon, Congo and Nile rivers.

Most of Louisiana has more than 350 active bald eagles nests. Many of the bald eagles nests are in St. Mary and Terrebone parishes.

Delta Airlines evolved from a crop dusting operation in Monroe.

History & Overview

Announcements

Helpful Links

Annual Reports