CULTURAL PRODUCTS DISTRICT

The Downtown Arts & Entertainment 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. Resolution 46938 was approved by the Metropolitan Council on April 8, 2009. This Resolution endorsed the state Cultural Product District and designated its boundaries to be those currently in effect for the Arts and Entertainment District. The boundaries are the same as the A&E District. All interested parties please contact the Office of Cultural Development to be evaluated on an individual basis.

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

Additional information and forms can be found at this website.

Downtown 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 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:
Gabriel Vicknair- Assistant Executive Director
gvicknair@brgov.com

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