Louisiana Provides Guidance on Animal Shelter Construction Sales Tax Exemption

Louisiana has provided guidance on requesting and receiving the sales and use tax exemption for materials used in the construction of animal shelters. The exemption was originally enacted in 2021, exempting the sales of construction materials used for building new animal shelters if the start of the construction is between July 1, 2021, and June 30, 2025. To be eligible for the exemption, the following requirements must be met:

“1. The animal shelter is registered with the Louisiana animal shelter registry.

2. The animal shelter intends to use the purchased materials in constructing a new animal shelter facility located within this state.
3. The animal shelter and the proposed new construction must comply with the provisions of R.S. 3:2461 et seq. and R.S. 3:2471 et seq.
4. Purchases of materials for the construction of a new animal shelter facility must occur between October 1, 2021 and June 30, 2025 for the state sales tax exemption to be applicable.
5. Purchases of materials for the repair of, for an addition to, or for alterations to existing animal shelter facilities do not qualify for the exemption.”

(Louisiana Department of Revenue, LAC 61:I.4427, March 20, 2022)