Louisiana Revised Statutes 47:305.63 – The sales and use tax imposed by the state of Louisiana and its political subdivisions whose boundaries are coterminous with those of the state shall not apply to the sale of polyrol
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Terms Used In Louisiana Revised Statutes 47:305.63
- commercial farmer: means either of the following:
(i) A person regularly and occupationally engaged in the commercial production of food, agricultural commodities, or agricultural products for sale. See Louisiana Revised Statutes 47:301
- Sale: means any transfer of title or possession, or both, exchange, barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property, for a consideration, and includes the fabrication of tangible personal property for consumers who furnish, either directly or indirectly, the materials used in fabrication work, and the furnishing, preparing or serving, for a consideration, of any tangible personal property, consumed on the premises of the person furnishing, preparing or serving such tangible personal property. See Louisiana Revised Statutes 47:301
- Use tax: includes the use, the consumption, the distribution, and the storage as herein defined. See Louisiana Revised Statutes 47:301
The sales and use tax imposed by the state of Louisiana and its political subdivisions whose boundaries are coterminous with those of the state shall not apply to the sale of polyroll tubing sold to a commercial farmer as defined in La. Rev. Stat. 47:301(30) or used for commercial farm irrigation.
Acts 2009, No. 461, §1, eff. July 8, 2009; Acts 2017, No. 378, §1, eff. Jan. 1, 2018.