Currently there is not a state sales tax exemption for Louisiana churches. You will need to check with your local parish and city to determine if your local government allows any sales tax exemption for churches.
R.S 47:301(8)(d) provided a sales tax exemption for Louisiana churches for the purchase of bibles, song books or literature for use in religious instruction classes. A preliminary injunction barring enforcement of this sales tax exemption for churches has been issued by the U. S. District Court for the Eastern District of Louisiana in New Orleans Secular Humanist Association, Inc. v, Bridges (No,. 04-3165, 04/17/2006). Because of this injunction churches in Louisiana must pay state sales and use tax on all purchases and may not present an exemption certificate in lieu of paying the tax. If and when the injunction is lifted, the sales tax exemption certificates will once again be valid.
