Important Announcement:
Original Art Sales Tax Exemption Changes Effective January 1, 2025:
Legislative action to address the fiscal crisis eliminated the state and local tax exemption for original art sold in a Cultural District during the Third Extraordinary Legislative Session via Act 11 signed on December 4, 2024.
**Art sellers must now charge the full Louisiana state and local sales tax on all works of original art.**
State historic tax credits remain available incentives that encourage the rehabilitation of properties. You can find and contact your parish tax administrator via the LATA website should you have questions about local sales taxes.
For more information on Historic Tax Credits, visit the Louisiana Division of Historic Preservation web pages.
What is a Cultural Products District?
The primary goal of the Cultural Products District (CPD) is to revitalize the communities and contribute to the lives and livelihoods of the citizens by creating locally driven hubs of cultural activity. The program provides two incentives for communities to create or rebuild cultural destinations:
Renovations to historic structures (the building must be over 50 years of age from current year) within the district may be eligible for state historic tax credits.
Sales of original, one-of-a-kind works of visual art are exempt from local sales tax.
Cultural Products Districts play a vital role in the life, economic and cultural development of New Orleans. Most focus on a cultural asset such as a major art institution, art and entertainment businesses, and/or artisan production. These communities are actively engaged in the promotion, preservation, and educational aspects of the arts and culture of the neighborhood. Each neighborhood in New Orleans has its own unique history, traditions, culture and even architecture.
Other benefits produced by the CPD program include increased occupancy, property renovations, an improved sense of community, and increases in cultural activities and related jobs.
For more details on the CPD program, including the legislation, application process and state-wide cultural districts outside of New Orleans, visit the official state website.
What Qualifies as Original Works of Visual Art?
Original works of visual art eligible for the tax exemption include:
- Visual art: not limited to but including drawing, painting, sculpture, clay, ceramics, glass, fiber, leather, metal, paper, wood, installation art, light sculpture, wearable art, or mixed media
- Art made by the hand of the artist or under his direction
- Art not intended for mass production
- Limited, numbered editions (up to 100) of lithographs, photography, silk screen, intaglios, etchings and graphic design
- Ineligible media and products: performing arts, food products, live plants, music recordings, and reproductions of original art works
Orleans Parish Cultural Districts:
Click the Cultural District name to see a map of the current district boundary.
Contact Information
Information on state historic tax credits and other tax incentives can be found at www.louisianahp.org.
- Contact Tax Incentives Director, 225-342-8160
For further information on sales tax exemptions and other questions about the Louisiana Cultural Districts Program, please contact:
- Francesca Vega, Director of Civic Design & Cultural Districts
Louisiana Office of Cultural Development
Division of the Arts
225-342-8161
fvega@crt.la.gov
For information regarding Orleans Parish Cultural Districts and Liaison Relations, please contact:
- Mashaera Alexander, Development & Communications Manager
Mayor’s Office of Cultural Economy
City of New Orleans
504-658-4932
mashaera.alexander@nola.gov
- Micah Theodore, Strategic Policy & Communications VISTA Associate
Mayor’s Office of Cultural Economy
City of New Orleans
504-658-4961
micah.theodore@nola.gov