Louisiana Revised Statutes Tit. 47, § 305.51. Exemption; utilities used by steelworks and blast furnaces

A. The sales and use tax imposed by the state of Louisiana or any of its political subdivisions shall not apply to sales or purchases of utilities used by steelworks, blast furnaces, coke ovens, or rolling mills with more than one hundred twenty-five full-time employees, which are classified by Louisiana Works within Sector 331111 of the North American Industry Classification System as it existed in 2002. However, this exemption shall not apply to utilities used in and around the production of coke in oil refineries and the use of coke in oil refineries and other chemical processes.

B. For purposes of this exemption, the term “utilities” shall mean sales of steam, water, electric power or energy, and natural gas.