Louisiana Quality Jobs Rebate

Includes construction, purchase of equipment, building and materials, hiring, and other eligible capital investment transactions.

Contact the Louisiana Department of Revenue (LDR) to apply for a sales and use tax registration certificate and taxpayer account number.

Contact the Louisiana Workforce Commission to apply for an unemployment identification number.

Application and fee must be submitted within 24 months of Louisiana Economic Development’s (LED’s) receipt of advance notification and fee. Failure to file an application within the prescribed timeframe will result in the expiration of the advance notification.

Upon receipt of application and fee, LED will review application for compliance, verify submitted information, and provide a copy of the application for review to Louisiana Workforce Commission (LWC) and Louisiana Department of Revenue (LDR). Upon receipt of letter of no objection by LWC and LDR, application is presented for consideration to the Board of Commerce & Industry.
Note: In order to be considered at the next Board of Commerce and Industry meeting, completed applications are due for review no later than 45 days prior to Board meeting date.

Application is presented for consideration to the Board of Commerce & Industry. Applicants will be notified within seven days of the board meeting with instructions, time and location of meeting. Applicants should have someone present to answer questions the Board may have regarding information contained in the application. (The board convenes every other month, meeting six times a calendar year.)

Upon application approval by the Board of Commerce & Industry, a contract will be sent electronically from LED to the designated contract signatory via Adobe Sign. Contract should be reviewed and signed, within 30 days of receipt. Please note, on the signature page, the company contact refers to an employee of the company. A fully executed contract with the Governor’s signature will be emailed to you.
Note: Contracts will be executed when all information is provided and complete. If necessary, LED may request additional information.

Initial ACR(s), supporting documentation and fees are due within six months after the close of your fiscal filing year or after Governor’s signature, whichever comes later. Each subsequent ACR is due six months after the close of your fiscal filing year.
Note: Appropriate form(s) specific to your contract must be used (forms may be downloaded from the document checklist, completed and uploaded in the ACR).

The same approval process used for the original application and contract will be followed for renewal. A Renewal Application and fee must be submitted within 60 days of the initial five-year contract expiration. LED will review renewal application, and upon approval, renewal application will be presented for consideration by the Board of Commerce and Industry

If at any time during the term of a contract, a name change, transfer of ownership, or change in schedule occurs; the appropriate contract amendment and fee must be submitted to LED for approval online within 90 days of change. Upon approval, request will be presented for approval to the Board of Commerce and Industry.

Upon meeting the requirements of the Quality Jobs Program, an employer must meet the hiring requirements as set forth in Section 4 of the Quality Jobs Contract. When all documentation has been filed and LED has certified compliance, submit rebate claim or PFER request to LDR within six months of project completion. Contact Office Audit Division at 225-219-2270 for additional information.

File online with LED within six months of project completion. Either the sales and use tax rebate, or the investment tax credit/project facility expense rebate must be elected for all project periods. Once an election is made on the initial PCR, the election will remain for all possible subsequent project periods throughout the life of the contract.

1. File online with LED within six months of project completion.

If seeking sales and use tax rebates or the investment tax credit/project facility expense rebate, in addition to meeting the requirements of the Quality Jobs Program an employer must meet the hiring requirements as set forth in Section 4 of the Quality Jobs Contract.

Only if seeking an additional sales and use tax rebate or investment tax credit period: A project exceeding 30 months must separate the project into phases, maximum of four 30 month project periods, with no phase having a project period greater than 30 months (additional project periods cannot start sooner than 30 months from the prior period start date):

1. Submit the Advance Notification Quality Jobs Additional Period – Sales and Use Tax / ITC and fee before beginning the additional project period.
2. Submit the Application Sales and Use Tax/Investment Tax Credit (Additional Period) and fee within three months after the project is complete.
3. Submit the Project Completion Report and fee within six months after the project is completed.
4. Submit the Affidavit of Final Cost (AFC) and fee within six months of the completion of the project.
5. File for sales and use tax rebate or refundable investment tax credit. Submit rebate claim or refundable ITC request to the Louisiana Department of Revenue within six months after the project has been completed. You must complete additional forms issued by the LDR. Contact Office of Audit Division at 225.219.2270 for additional information.