Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part V - Ad Valorem Taxation
Chapter 25 - General Business Assets
Section V-2503 - Tables Ascertaining Economic Lives, Percent Good and Composite Multipliers of Business and Industrial Personal Property

Table 2503.

A Business Activity/Type of Equipment

Average Economic Life in Years

Agricultural Machinery and Equipment

Feed Mill Equipment (Production Line)

10

20

Air Conditioning and Heat Repair

10

Air Conditioning Single Room Unit

8

Aircraft Parts Mfg. M and E

12

All Terrain Vehicles

10

Aluminum Industry M and E

20

Amusement Devices (Music, Pinball Mach., etc.)

12

VCR and DVD Players

5

Video Games

3

Video Poker Gaming Equipment

5

Inflatable Air Bouncers

5

Amusement and Theme Parks

12

Antenna (ex. Mounted on Towers) for Telephone Cellular and CATV, etc.

8

Apparel Mfg. M and E

20

Auto Parts Retail

10

Auto Quick Service

10

Auto Repair M and E

8

Diagnostic Equipment (Electronic)

5

Small Tools

5

Bakeries

Industrial (i.e., Holsum, Sunbeam Bread)

20

Commercial (i.e., Albertson's, Mom and Pop, etc.)

12

Bank F nd F

12

Bank Safety Deposit Boxes

25

Banks

Alarm Systems

5

Automatic Teller Machines (ATM's)

8

Furniture & Fixtures

12

Safety Deposit Boxes

25

Vault Doors

25

Video Equipment

5

Encoders

10

Barber and Beauty Shops

10

Tanning Beds

10

Billboards, Poster Panels and Bulletin Boards

15

Bleach Mfg. M and E

12

Blueprinting, Photostating, Mimeographing and Lithographing (non-electronic)

10

Boat Molds (fiberglass)

8

Book Bindery

12

Bottling and Soft Drinks Mfg. M and E

20

Bowling Lanes

12

Automatic Pinsetters and Other M and E

10

Brewing and Distilling M and E

20

Butcher Shops

12

C.A.T.V. Equipment

Headend Active (Equipment and Tower)

8

House Drops and Converters

3

P and E (Distribution)

10

Test Equipment and Tools

5

Tower

20

Cabinet Shop M and E

8

Candy and Confections Mfg. M and E

12

Cannery M and E

20

Car Wash (5 min. and coin-op)

10

Carbon Capture, Utilization and Sequestration*

Carbon Capture Equipment

Equipment Utilizing Captured Carbon to Make Products

Equipment Related to Permanent Sequestration of Captured Carbon

(See Chapter 13 for CCUS pipelines and §2501.E for CCS wells)

* As carbon capture, utilization and sequestration (CCUS) property is a new category of property in this Chapter beginning 2025, rules related to CCUS are intended to be applicable until additional sufficient information becomes available from operations and/or market data to support revised rules.

15

15

15

Cash Registers & Scanners (also see Supermarkets)

5

Cellular/PCS

Antennas

5

Cellular/PCS Telephone Handsets

3

Electronics

5

Leasehold Improvements

15

Power and Batteries

5

Software

3

Switching

5

Towers-Cellular/PCS and Microwave

20

Transmission

5

Cement, Clay and Brick Prods. Mfg. M and E

20

Chemical Industry M and E

15

Chiropractic Equipment

10

Clothing Mfg. M and E

20

Cocktail and Beer Bars

10

Coin-op Machines

10

Cold Storage Warehouse Equipment

12

Compressors (General Business Assets Only)

12

Computers

Desktops

3

Handhelds

3

Laptops

3

Main Frame

5

Midrange

5

Peripherals

3

Personal Computers

3

Servers

5

Concrete Products M and E

20

Construction M and E

Cranes, Crawler

20

General Construction

10

Asphalt Plants

Portable

10

Stationary

12

Land Clearing

Marine Construction

Ships and Vessels

20

Pleasure Craft

12

Mobile Telescopic

8

Road Construction (heavy)

10

Rock Crushing

Portable

10

Stationary

12

Sewer and Utilities

10

Soft Drink Mfg. M and E (Batch)

20

Well Drilling (other than O and G)

10

Controls/Electronics

5

Container Mfg. M and E

20

Converters (Residential Type)

3

Coolers (walk-in)

3

Coolers

Water (Installed/Water Fountain)

10

Water (Portable)

5

Water Bottles (5 gallon)

3

Copy Machines

3

Costumes (rental)

5

Cotton Gins

12

Cranes (crawler)

20

Credit Card Machine (In Store Swipe-Type)

5

Credit Card Machines (See Supermarket POS)

Dairy Processing M and E

20

Day Care

(Exclude Office, Kitchen and Computer Assets)

5

Dental Equipment

12

Department Store Furniture and Equip.

12

Dies and Molds

10

Digital Cameras & Recorders

5

Dispensing Machinery (coin-op)

10

Distilling and Brewing M and E

20

Doctors, Dentists and Professional Equip.

12

Drug Store F and F

12

Dry Cleaning and Laundry M and E

(Except coin-op)

12

(Coin-op)

5

Electrical Generating

Gas and Diesel

10

Steam

25

Electrical Mfg. M and E

15

Electrical Transmission and Distribution

25

Electronic Equipment

5

Electronic Mfg. Equip.

8

Feedmill M and E

12

Fertilizer Applicators

10

Fertilizer Mfg. M and E

8

Fiberglass Molds

8

Fish Processing M and E

20

Fitness Equipment

Feeder Lines

20

OandM Facility

25

Fencing

15

Storage Buildings (portable)

10

Manual

8

Electronic

5

Florist Retail (Except Computers and Other Office Equipment)

8

Flour, Cereal and Grain Milling

20

Food Processing M and E

20

Forklifts

Inside

12

Outside

10

Foundry M amd E

20

Fruit Bins and Cargo Pallets

10

Gaming Equipment

Casino Equipment (see riverboat casinos)

Electronic, Slots or Computers

5

Lotto Machines

3

Mechanical, Slots

10

All Other Gaming Equipment

15

Garage M and E

8

General Contractor M and E

8

Golf Carts

8

Golf Course Equip.

10

Golf Course Tractors

12

GPS Receivers (Hand Held)

3

Greenhouse and Nursery M&E

10

Grocery Store F&F

12

Grocery Store Walk-In Coolers

12

Hardware Store F and F

12

Hatchery M and E

10

Health Spa Equip.

10

Hospital and Nursing Home Equipment

12

High Tech (Computer Driven) Equipment

5

Hotel Fand F

10

Ice Cream Cabinets

10

Ice and Refrigeration M and E

20

Iron and Steel Industry M and E

25

Janitorial Service M and E

10

Jewelry Store F and F and Equip.

12

Key Duplication Equip.

10

Laboratory Equip. (non-electronic)

12

Landscaping M and E

10

Laundry and Dry Cleaning M and E

(Except Coin-op)

12

(Coin-op)

5

Leather Products Mfg. M and E

20

Libraries (professional)

15

Lift Trucks (See Forklift)

Lumber and Wood Products Industry

Logging M and E

10

Panels

25

Log Stackers

10

Pulp, Paper and Paperboard M and E

20

Plywood and Veneer M and E

20

Scarifying M&E

10

Sawmills

Portable

12

Stationary

20

Shake and Shingle Mills

Portable

12

Stationary

20

Machine Shop M and E (Maintenance)

8

Machine Shop M and E (Production)

8

Mailing Machines

10

Meat Packing M and E

12

Meat Processing M&E (complex)

20

Medical Equipment

12

Computer Driven

5

Metal Fabrication and Extrusion Mfg. M and E

20

Metal Sheet Fabrication

8

Mining, Milling and Quarry M and E

10

Mobile Yard Equipment

10

Modular Office Buildings (portable)

15

Mortuary Service Equip.

12

Motel Furniture and Equipment

10

Movie (Film Making)

8

Music Instruments (rental)

8

Music Studio Recording Equipment

5

Music Systems (Background)

5

Neon Signs

10

Newspaper M and E

Press

15

Photographic

10

Other M and E

15

Nursing Home Equipment

12

Mattresses

3

Nursing and Greenhouse M and E

10

Office Computers

5

Office Copy Machines

8

Office Copy Machines, Faxes and Printers

3

Office Electronic Machines

5

Office F and F

12

Office Mailing Machines

10

Office Safes

25

Oilfield Rental Tanks

15

Outdoor Advertising Structures (see Signs)

Oxygen and Acetylene Tanks

25

P.A. Systems

10

Packing and Sorting M and E (fruit, veg., etc.)

12

Paint and Varnish Mfg. M and E

12

Pallets, Crates, Lugs, Bins, etc.

10

Petroleum Products Industry

Bulk Station Equip.

25

Refining M and E

20

Service Station Equip.*

10

Photography Equipment

8

One Hour Photoprocessing Equipment

8

Plastic Extrusion Equipment

12

Plastic Illuminated Signs

10

Plumbing Shop Equipment

8

Plywood and Veneer Mfg. M and E

20

Pollution Control M and E

15

Pool Hall Equipment

125

Poultry Plants M and E

12

Portalets

5

Power and Generation M and E

Gas and Diesel

10

Steam

25

Printing and Publishing Equip. (see Newspaper)

Professional Equipment

Scientific, Doctors, Dentists, etc.

12

Libraries

15

Propane Tanks

25

Pulp and Paper Mfg. M and E

20

Radio and Television

Broadcasting Equipment

8

C.A.T.V. (Cable System)

10

Digital Radio Equipment

5

Recording Equipment

8

Service and Repair Equipment

10

Towers

20

Radio-Telephone Equip.-2-Way

10

Rental Equipment

Public U-Rent (except heavy equipment)

5

Tuxedos

5

Linens

3

Video Tape, DVD and Game Rental

3

Research and Development M and E

3

Restaurants, Soda Fountains and Drive-Ins

10

Retail Stores F and F

12

Riverboat Casinos

Required to cruise

15

Dockside on a permanent basis

20

Rock Crushers (see: construction)

Salt Dome Storage Wells and Caverns (LDNR Class II Type 10, 11-L or 11-N)

30

Sawmills (see: Lumber)

Scaffolding (rental)

10

Search Lights

10

Service Station Equipment*

10

Sewer Construction Equip.

10

Sewing Equipment

12

Sheet Metal Fabrication

8

Shipbuilding (see Construction)

Shoes and Leather Prods. Mfg. M and E

20

Shipyards (see Construction)

Signs

Bulletin Boards

15

Billboards

15

Neon

10

Plastic Illuminated

10

Poster Panels

15

Electronic Three-sided Billboard

10

Small Tools-perishable

5

Smelting M&E

20

Soft Drink Mfg. M and E (batch)

20

Solar Farm

Modules, Panels, and Transformers

30

Racking/Racks

20

Fencing

15

Other Solar Farm Personal Property

5

Storage Buildings (portable)

10

Stores

Retail

12

Wholesale

12

Sugar Cane Refining M and E

20

Supermarkets

Cash Register Scanners

5

PA Systems (Public Address)

5

POS Computer Systems

3

Walk-In Coolers

12

Surveying Equipment (also see Professional Equipment)

8

Tavern and Bar Equipment

10

Telecommunications Equipment (electronic)

8

Fiber Optic Cable (buried)

15

Fiber Optic Cable (exposed)

8

Telephone and Intercom Systems

Electronic

8

Manual (non-electronic)

10

Television and Radio (see Radio)

Textile, Tent and Awning Mfg. M and E

20

Theater

Tracking/Motors

10

Projection Equipment

8

F and F

15

Tire Recapping Equipment

12

Toilets, portable

12

Towers

Cellular

20

Microwave

20

Tuxedo Rental

5

Unlicensed Vehicles

10

Upholstery Equipment

10

VCR and DVD Equipment (If Rental Units, see Rental)

5

Vending Machines

10

Video Games

3

Video Poker Gaming Equipment

5

Warehouse Equipment

12

Water Systems

12

Welding Shop Equipment

12

Wholesale Stores

12

Winery Equipment

12

Woodworking Shops M and E

8

X-Ray Equipment

12

*If acquisition cost and age of service station equipment are not available, see Chapter 9, Table 907.C-4 for alternative assessment procedure.