Terms Used In Louisiana Revised Statutes 47:305.77

  • 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

  • Purchaser: means and includes any person who acquires or receives any tangible personal property, or the privilege of using any tangible personal property, or receives any services pursuant to a transaction subject to tax under this Chapter. See Louisiana Revised Statutes 47:301
  • rebate: means any amount offered by the vendor or manufacturer as a deduction from the listed retail price of the vehicle. See Louisiana Revised Statutes 47:301
  • use: include the donation of food items to a food bank as defined in La. 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

§305.77. Rebates; sales and use tax for certain agricultural fencing materials

            A.(1) The purchase of certain agricultural fencing materials by commercial farmers shall be eligible for a rebate of state sales and use taxes in order to provide tax relief for commercial farmers recovering from the 2020 and 2021 hurricanes. The amount of the rebate shall equal the sales and use tax paid by a commercial farmer on agricultural fencing materials.

            (2) For the purposes of this Section, the following words shall have the following meanings:

            (a) “Agricultural fencing materials” means materials used for the enclosure of lands used for agricultural purposes in the production of food and fiber. For the purposes of this Section, “agricultural fencing materials” shall only include materials used to replace or repair enclosures located in federally declared disaster areas that were substantially damaged or destroyed by the 2020 and 2021 hurricanes.

            (b) “Commercial farmer” shall have the same meaning as in La. Rev. Stat. 47:301, but for purposes of this Section, shall be limited to those persons certified as a commercial farmer on or before January 1, 2022.

            (c) “2020 and 2021 hurricanes” means Hurricane Laura, Hurricane Delta, Hurricane Zeta, and Hurricane Ida.

            (3) The rebate shall not be allowed for any portion of the purchase of agricultural fencing materials that is paid for with insurance proceeds or state or federal funds, unless the state or federal funds are reported as taxable income or are structured as repayable loans.

            (4) The rebate may be claimed only after the fencing repairs have been completed and shall be claimed no more than once per calendar year.

            B. Applications for the rebate of state sales and use taxes pursuant to the provisions of this Section shall be processed by the Department of Revenue. A purchaser shall claim a rebate using the form and in the manner prescribed by the Department of Revenue. The purchaser who claims a rebate shall submit documentation to the secretary of the Department of Revenue evidencing the purchase of agricultural fencing materials and documentation evidencing the fencing was substantially damaged or destroyed in the 2020 and 2021 hurricanes. The secretary of the Department of Revenue may promulgate rules in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section, including rules to provide for the form and manner for claiming a rebate.

            C. No rebate shall be issued for purchases made after December 31, 2022.

            D. No rebate shall be issued for applications submitted after December 31, 2023.

NOTE: §305.77 as repealed by Acts 2023, No. 425, eff. Aug. 1, 2024.

§305.77. Repealed by Acts 2023, No. 425, §2, eff. Aug. 1, 2024.

            Acts 2022, No. 88, §1, eff. May 24, 2022; Acts 2023, No. 425, §2, eff. Aug. 1, 2024.

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