Tax Incentives

RECYCLING TAX CREDIT

Tax credit is available to any taxpayer who purchases qualified new recycling manufacturing or process equipment and/or qualified service contracts and has been approved by the Department of Environmental Quality.

Qualified new recycling equipment is new machinery or a new apparatus used exclusively to process post-consumer waste material, recovered material, or both. It also includes manufacturing machinery used exclusively to produce finished products composed of at least fifty percent post-consumer waste material, recovered material, or both. Equipment must be purchased after June 30, 2005, and must be used exclusively within this state.

Recycling Tax Credit Application (MS Word)

Recycling Tax Credit Application (pdf)

Recycling Tax Credit Statute

Recycling Tax Credit Regulations 

POLLUTION CONTROL DEVICE TAX EXEMPTION

Tax is excluded from “Sale at Retail” for taxpayer who installs pollution control device or system and has been approved by the Department of Environmental Quality and the Department of Revenue and Taxation

Pollution Control Devices or Systems are any one or more pieces of tangible personal property which is intended and installed for the purpose of eliminating, preventing, treating, or reducing the volume or toxicity or potential hazards of industrial pollution of air, water, groundwater, noise, solid waste, or hazardous waste in the state of Louisiana.

Pollution Control Device Tax Exemption Application

Pollution Control Device Tax Exemption Statute

Pollution Control Device Tax Exemption Regulation

 Updated 11/20/2013

Louisiana Department of Environmental Quality 602 N. Fifth Street Baton Rouge, LA 70802
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