Manufacturing Sales Tax Exemption

The exclusion for manufacturing machinery and equipment reduces the taxable sales prices for purchased equipment. A manufacturer in Jefferson Parish can qualify for a 4.25% exclusion from local and use taxes on the cost of qualified manufacturing equipment used directly in the actual manufacturing process in a plant facility located in Jefferson Parish.

Manufacturers first receiving a Manufacturer’s Exemption Certificate from the Louisiana Department of Revenue should include a copy of this certificate along with their local application to the Jefferson Parish Sheriff’s Office, Bureau of Taxation and Revenue for a certificate of exemption from local sales and use taxes. Click here Manufacturers Exclusion Certificate for the local application. This Certificate of Exemption is then presented by the company to its vendors.

Contact Greg Ruppert at ruppert_ga@jpso.com for additional program information. Refer to the Louisiana Department of Revenue Special Tax Programs department, sales.inquries@la.gov for additional State Sales tax information and to the specific Parish for Parish tax information if needed.