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.
For more information, questions or comments please email or call Kelsea McCrary, 225-342-8161, kmccrary@crt.la.gov
Important Information about Original Art Tax Exemption Sales ~ Updated to show changes effective July 1, 2018
Recent legislative action to address the fiscal crisis during the most recent special session 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 our art sellers is that they must now charge the full Louisiana state sales tax, 4.45% on all works of original art.
Note: They may still exempt the local tax, but they must report those tax exempt sales to the parish sales tax office.
- Local sales tax exemption 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. Click on the parish, scroll down and click on Forms, select the most recent Sales and Use Tax Report and Instructions.
For more information, head over to the Resources tab underneath the Cultural Districts drop down on the navigation menu.
ANNOUNCEMENTS
July 1, 2019: The Office of the Lt. Governor and the Department of Culture, Recreation and Tourism are pleased to announce certification of 9 new Cultural Districts. This brings the total number of Cultural District to 106, in 67 towns and 38 parishes in all corners of Louisiana, evidence that this is a successful initiative embraced by local governments and cultural stakeholders throughout the state.
The new districts certified in 2019 are:
- Bernice Cultural District (Union Parish)
- Berwick St. Mary Cultural District (St. Mary Parish)
- Greater Freetown Port Rico Cultural District (Lafayette Parish)
- Milan Delachaise Cultural District (Orleans Parish)
- City of New Roads Cultural District (Point Coupee Parish)
- Oil Center Cultural District (Lafayette Parish)
- Port Allen Cultural District (West Baton Rouge Parish)
- University Gateway Cultural District (Lafayette Parish)
- Wisner Downtown Art & Cultural District (Franklin Parish)
Click here for Cultural Districts Guidelines and Applications.
QUICK LINKS
Check out how our Districts are performing by viewing our Annual Reports.
2018 ANNUAL REPORT: The Executive Summary of the 2018 Annual Report features the highlights of the full report which is a compilation of the individual reports submitted from cultural districts in existence in 2018.
Previous Annual Reports
