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Rs 47:305.63 Exemption; Commercial Farm Irrigation Equipment

§305.63. Exemption; commercial farm irrigation equipment

NOTE: §305.63 eff. until Jan. 1, 2018. See Acts 2017, No. 378, §1.

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 or used for commercial farm irrigation.

NOTE: §305.63 as amended by Acts 2017, No. 378, §1, eff. Jan. 1, 2018.

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 R.S. 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.

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Local Government
Louisiana
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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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