A. Sales and use taxes levied by the state shall not apply to purchases by student farmers of:

            (1) Feed and feed additives for the purpose of sustaining livestock.

            (2) Seeds or plants to be used to produce food ordinarily used for consumption by humans or livestock.

            (3) Fertilizer to be used to produce food used for consumption by humans or livestock.

            B. “Student farmer” means an individual who is under the age of twenty-three and who is enrolled in any of the following:

            (1) A Future Farmers of America chapter or a program established by the National Future Farmers of America organization.

            (2) A 4-H Club or other program established by 4-H.

            (3) Any student agriculture program similar in nature to a club or program described in Paragraph (1) or (2) of this Subsection that is under the direction or guidance of an agricultural educator, advisor, or club leader.

            C. The Department of Revenue, in consultation with the Louisiana State University and Agricultural and Mechanical College Agriculture Center, may develop and promulgate rules as necessary to administer this exemption.

            Acts 2019, No. 199, §1.

            NOTE: See Acts 2019, No. 199, re: applicability.