Data-center law in Louisiana

La. R.S. 33:4721

Applies to both

For the purpose of promoting health, safety, morals, or the general welfare of the community, the governing authority of a Louisiana municipality may regulate and restrict the height, number of stories, and size of structures, the percentage of a lot that may be occupied, open spaces, population density, and the location and use of buildings and land for trade, industry, residence, or other purposes.

A data-center rezoning or use-permit case in an incorporated municipality proceeds under this authority, subject to judicial review for abuse of discretion, unreasonable exercise of police power, excessive use of the granted power, or denial of due process.

Source: Full text of law

La. R.S. 30:2075

Effective 1980-01-01 · Applies to both

No person may conduct an activity that discharges a substance into the waters of Louisiana without the appropriate permit, variance, or license required under regulations the department adopts pursuant to the Louisiana Water Control Law.

Source: Full text of law

La. R.S. 40:1578.6

Applies to both

All newly constructed structures in Louisiana, including high-rise buildings, must comply with the Louisiana State Uniform Construction Code as promulgated by the Louisiana Uniform Construction Code Commission and enforced by the State Fire Marshal for fire protection, egress, and accessibility provisions; the building permit for a data-center structure issues under this Code, unless a parish or municipality had already adopted and continues to enforce an equivalent nationally recognized code before January 1, 1975.

Source: Full text of law

La. R.S. 30:2055

Effective 1984-02-01 · Applies to both

No person may conduct an activity that discharges air contaminants without the appropriate permit or license required under regulations the Secretary of Environmental Quality adopts pursuant to the Louisiana Air Control Law.

Source: Full text of law

La. R.S. 47:305.73

Effective 2024-07-01 · Applies to private

Louisiana state and local sales and use taxes do not apply to eligible data-center equipment and related development, acquisition, construction, and installation expenditures of a facility certified by Louisiana Economic Development as an approved data center, for purchases made on or after July 1, 2024.

Certification requires a sworn attestation that the project will create at least 50 new direct, permanent Louisiana jobs and invest at least $200 million in new capital in Louisiana between July 1, 2024 and July 1, 2029. An approved facility enters an agreement with Louisiana Economic Development for an initial 20-year exemption term, renewable for an additional 10 years, which the state may terminate, and any overpaid tax refunded under the exemption does not carry interest.

Enacted as Act 730 of 2024; two definitions and two other subsections were later repealed by the 2024 Third Extraordinary Session's Act 11.

Source: Full text of law