Effective July 1, 2019, sales of antique motor vehicles are exempt from Louisiana state and local sales and use tax. Per the legislation, an antique motor vehicle is a motor vehicle that was manufactured at least 25 years ago, is not used for commercial purposes, and is valued in excess of $10,000. Although there is no sales tax on these vehicles, the fee for licensing these antique motor vehicles is increased from $25 to $1,000. (Act 364 (H.B. 569), Laws 2019)