This excerpt taken from the ADES 10-Q filed Nov 7, 2008.
1. Enterprise Zone Program
Description: The Louisiana Department of Revenue will accept claims and issue rebates for state sales/use taxes paid on construction materials, machinery, and equipment purchased during the construction period to be used on the approved site of the project indicated on the Enterprise Zone contract. This program does not authorize any state sales/use tax exemption on any purchase. Neither contract holder (RREP) nor any of its contractors or subcontractors is authorized to make tax free purchases from vendor under this program. (See Attachment 1)