CULTURAL DISTRICT

A large portion of the Downtown Development District has been certified by the state as a cultural district, a designation that makes original works of art sold within the district exempt from sales taxes and offers tax breaks on the renovation of historic buildings.  The original boundary mirrored the Arts & Entertainment District Boundary and was approved by the Metropolitan Council on April 8, 2009 with Resolution 46938.  In 2018, the boundary was expanded to include most of the DDD original boundary.

The program is administered by the Louisiana Office of Cultural Development:

Office of Cultural Development
Louisiana Department of Culture, Recreation and Tourism
(225) 342-8200

Additional information and forms can be found at this website.

Cultural District

This program provides the following incentives:

Exemptions of State and local sales tax on the sale of original, one-of-a-kind pieces of artwork

The local sales tax exemption applies to businesses with an established location within the Cultural Product District.
This does not apply to businesses with no fixed locations within the district, such as businesses that would sell at festivals, fairs or other events held in the district.

“Works of art” shall mean visual arts and crafts including but not limited to paintings, photographs, sculpture, pottery, and traditional or fine crafts. (The Department of Culture, Recreation and Tourism may determine whether or not an item meets this definition as well as whether the item is “original, one-of-a-kind”.)

The seller must complete a sales tax exemption form (R-1384.)

State Historic Rehabilitation Tax Credits-Residential
For residences located in a DDD or Cultural District, and classified as historically significant by Louisiana Division of Historical Preservation, the state offers a tax credit up to $25,000 per structure based on eligible costs or rehabilitation.

Eligible property includes:

Owner occupied residential or owner occupied mixed use structure.
Listed on the National Register of Historic Places.
Classified as historically significant by the state Department of Culture, Recreation and Tourism.
Rehabilitation costs must exceed $20,000.
Credits are calculated using a formula based on a percentage of adjusted gross income of the owner-occupant.

For additional information, please contact:
Whitney Hoffman Sayal- Development Project Director
wsayal@brla.gov

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