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 tax incentives, technical assistance, and resources.
ANNOUNCEMENTS
Oct. 1, 2021: The Office of the Lt. Governor and the Department of Culture, Recreation and Tourism are pleased to announce certification of 3 new Cultural Districts bringing the total number of Cultural District to 118, in 74 towns and 44 parishes in all corners of Louisiana, evidence of a successful initiative embraced by local governments and cultural stakeholders throughout the state.
The new districts certified in 2021 are:
- Lida Benton Cultural District (Ouachita Parish)
- South Riverfront Cultural District (Ouachita Parish)
- The East Bank Cultural District (Bossier Parish)
Original Art Sales Tax Exemption Changes Effective July 1, 2018
Recent legislative action to address the fiscal crisis eliminated the state tax exemption for original art sold in a Cultural District. The state sales tax was set at 4.45% until 2025. The result for art sellers is that they must now charge the full Louisiana state sales tax, 4.45% on all works of original art. Art sellers may continue to exempt the local tax and must report exemptions to their parish sales tax office. Local sales tax exemptions along with the state historic tax credit are still important incentives that encourage creation of art, art events and rehabilitation of properties. Parish Sales Tax Report Forms are available for download through the LATA website. For more information, visit the additional drop down menu tabs for Louisiana Cultural Districts.
HELPFUL LINKS
