1. A. The Louisiana Department of Economic Development (“LED”) and the Board of Commerce and Industry (“board”) encourages applicants and their contractors to give preference and priority to Louisiana manufacturers, and, in the absence of Louisiana manufacturers, to Louisiana suppliers, contractors, and labor, except where not reasonably possible to do so without added expense or substantial inconvenience or sacrifice in operational efficiency. In considering applications under this program for whole or partial exemptions from taxation as provided by Section 1715 herein, the secretary, board, governor and Joint Legislative Budget Committee may take into account:

   1. 1. the past and projected future capital investment of the applicant in its Louisiana facilities;
   2. 2. the applicant’s use of machinery, supplies, and equipment manufactured in Louisiana, sold or distributed by Louisiana residents;
   3. 3. the business potential for a clustering of industries including the applicant, or the applicant as a factor in an existing cluster; and
   4. 4. the applicant’s creation or continuance of new and retained employment of Louisiana residents; and
   5. 5. the applicant’s use of projected use of Louisiana engineers, contractors and labor in the construction, maintenance and operation of applicant’s facilities.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:3201-3206.

Historical Note

HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Commerce and Industry, LR 15:1046 (December 1989), amended by the Department of Economic Development, Office of Business Development, LR 37:3500 (December 2011).