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Rs 47:305.3 Exclusions And Exemptions; Seeds Used In Planting Of Crops

§305.3. Exclusions and exemptions; seeds used in planting of crops

NOTE: Section 305.3 eff. until Jan. 1, 2018. See Acts 2017, No. 378, §1.

The tax imposed by taxing authorities shall not apply to the sale at retail of seeds for

use in the planting of any kind of crops. The secretary shall promulgate rules and regulations

designed to carry out the provisions of this Section, and any transaction not strictly in

compliance with such rules and regulations shall lose the exemption herein provided.

NOTE: Section 305.3 as amended by Acts 2017, No. 378, §1, eff. Jan. 1,

2018.

The tax imposed by taxing authorities shall not apply to the sale at retail of seeds to

a commercial farmer as defined in R.S. 47:301(30) for use in the planting of any kind of

crops. The secretary may promulgate rules and regulations designed to carry out the

provisions of this Section, and any transaction not strictly in compliance with such rules and

regulations shall lose the exemption provided in this Section.

Added by Acts 1960, No. 427, §1. H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1,

eff. July 1, 2003; Acts 2017, No. 378, §1, eff. Jan. 1, 2018.

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Local Government
Louisiana
3
8
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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

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