Louisiana announced a reduction in the sales and use tax rate for purchases of natural gas and electricity for non-residential consumers. Effective January 1, 2006 and continuing through June 30, 2009, the rate is reduced from 3.8% to 3.3%. Other changes impact sales of natural gas and electricity to paper and wood products manufacturing facilities, including a full tax exemption for sales of electric power or energy to paper and wood products manufacturing facilities between July 1, 2006 and December 31, 2008. (Louisiana Department of Revenue, Revenue Information Bulletin No. 05-035, December 13, 2005)