Below are some frequently asked questions about Cultural Districts, as compiled by Office of Cultural Development Division of the Arts. For a full list of FAQs regarding tax exempt sales, original art, established location, preservation tax credits, boundary/content, intent to help artists and annual reports, please visit the Office of Cultural Development Division of the Arts website.

How is "work of art" defined?

For the purposes of the Cultural District program a work of art is defined as: Original, one-of-kind, visual art; conceived and made by hand of the artist or under his 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 giclees.

Who decides what qualifies as a work of art?

The Department of Culture, Recreation and Tourism, through the Office of Cultural Development determines – for the purposes of the Cultural Districts sales tax exemption – determines whether or not an item meets the definition of a work of art.

What if I am not sure if an item meets the definition and is eligible?

You may request an original art advisory opinion through the Office of Cultural Development to determine whether a specific item meets the definition of a tax exempt work of art. Complete an Original Art Advisory Opinion form available here and submit it to:

•   The Office of Cultural Development
    C/O Kelsea McCrary
    P.O. Box 44247,
    Baton Rouge, LA, 70804

  or via email to kmccrary@crt.la.gov, for a determination. The seller must provide proof that an item is a) original, b) one-of-a-kind, c) conceived and made by hand, and d) not intended for mass production.

If your property is in a Cultural District and a DDD or MS district can you get the tax credit twice?

No. You can get both commercial and residential credits if the property is multi-use and the owner resides there, and you can get both federal and state tax credits for eligible properties, but you cannot get double the state credit for properties in more than one type of eligible district.

Does a building have to be historically significant to get Historic tax credits?

Not necessarily. If a building is fifty years or older and in a Cultural District it may be eligible for historic tax credits. Each property owner should contact the Division of Historic Preservation to determine eligibility. www.crt.state.la.us/cultural-development/historic-preservation/tax-incentives