A.  The sales and use tax imposed by all tax authorities in the state shall not apply to sales of water conservation equipment for use within the Sparta Groundwater Conservation District.  Only persons defined as “users” under La. Rev. Stat. 38:3087.133(7) shall be eligible for this exemption.

B.  Any person seeking to qualify for this exemption must apply for an exemption certificate with the secretary of the Department of Revenue.  Prior to application for an exemption certificate, the applicant must receive certification from the commissioner of conservation that the equipment qualifies as water conservation equipment.  The certification by the commissioner of conservation shall be attached by the board to the application for the exemption certificate.  In accordance with the powers defined in La. Rev. Stat. 38:3087.136, the board shall determine the types of equipment which qualify as water conservation equipment, provided that such equipment must reduce water consumption by at least twenty-five percent.

Acts 2007, No. 471, §1, eff. July 1, 2007.