Cultural Districts

Cultural District Overview

The Louisiana Cultural District Program is administered by the Louisiana Department of Culture, Recreation, and Tourism, and was created by the Louisiana Legislature in 2007 and launched in 2008. The Program provides incentives in designated cultural districts that contribute to increased business opportunities; new markets for cultural products; increased artist production; renovations of older buildings; increased cultural activity; and a greater sense of community identity.

Lafayette Parish Cultural Districts

Downtown Lafayette Cultural District

Map Website

Downtown Carencro

Map | Website

Downtown Scott

Map | Website


McComb-Veazey Cultural District


Greater Freetown Cultural District


Oil Center Cultural District


University Gateway Cultural District

The Cultural District Program:

    • Allows a local government to designate a cultural district for the purpose of revitalizing acommunity by creating a hub of cultural activity.
    • Allows state historic tax credits for eligible expenses for qualifying structures in a cultural district.
    • Requires local governments who designate such districts to report on the impact to their community annually.
    • Requires the Louisiana Department of Culture, Recreation and Tourism to collate reports receivedand submit a single report biannually to the legislature.

Tax Exemption for Original Art

The Cultural District Program requires that local sales taxes on qualifying original art be exempted within
a designated cultural district. All sellers of original art must register with the state and the local tax
administrator before conducting sales.

Original Art is defined as: Original, one-of-kind, visual art; conceived and made by hand of the artist or
under his/her direction; and not intended for mass production, except for limited editions specified below.
An item must meet all aspects of the definition to qualify.

Examples of eligible visual art media and products include: Visual arts and crafts, including but not limited
to drawing, painting, sculpture, clay, ceramics, fiber, glass, leather, metal, paper, wood, installation art,
light and digital sculpture, wearable art, or mixed media, and traditional and fine crafts; and limited,
numbered editions (up to 100) of lithographs, photography, silk screen, intaglios, and etchings.

Examples of INELIGIBLE media and products include: Performing art; Food products; Live plants, such as
bonsai trees, floral arrangements, wreaths, and garlands; Music recordings; and Reproductions of original
works of art, including digital prints or giclees.

Current State for Lafayette Parish
Currently Lafayette Parish has four Cultural Districts: Downtown Lafayette, McComb-Veazey, Downtown Scott, and Downtown Carencro.
Under LCG jurisdiction, the Downtown Lafayette Cultural District, established in 2009, was the only
cultural district in the state not offering a local sales tax exemption on original art. The McComb-Veazey
Cultural District, a new cultural district established in 2018, became the second in the state not to offer
the exemption. LCG has been advised by the state that in order to continue the Cultural District
Program in our established districts and apply for new cultural districts, LCG needs to authorize
a local sales tax exemption on original art. The Cultural District Program does not allow for local
governments or vendors to opt-out of the local tax exemption to participate in the program and receive
the benefits of a participating cultural district. In order to continue participation in the state program,
existing and future cultural districts will need to be in compliance, as outlined in the ordinance before

Any additional cultural district applications will require council approval to participate in the exemption.
As such, the Administration is putting forward three additional cultural districts by way of resolution for
the University Gateway, Oil Center, and Greater Freetown Cultural Districts.

Historic Tax Credits