La. Revenue and Taxation § 47:305.25

Current with changes from the 2024 Legislative Session

Section 47:305.25 - Exclusions and exemptions; farm equipment

A. The tax imposed by R.S. 47:302(A), 321(A), and 331(A) with respect to the sale and use of farm equipment shall apply only to that portion of the sale price in excess of fifty thousand dollars for each item of farm equipment. The purchaser or his representative shall provide on any exemption certificate required for this exemption a certification that the purchaser is a farmer or is purchasing for an agricultural facility. The department shall hold the purchaser responsible for any taxes due. For the purpose of this Section, "farm equipment" includes the following:

(1) Rubber tired farm tractors, cane harvesters, cane loaders, cotton pickers, combines, haybalers, and attachments and sprayers.

(2) Clippers, cultivators, discs, plows, and spreaders.

(3) Irrigation wells, drives, motors, and equipment.

(4) Other farm implements and equipment used for agricultural purposes in the production of food and fiber.

(5) On the farm facilities used to dry or store grain or any materials used to construct such on the farm facilities.

(6) Beginning October 1, 2017, polyroll tubing for commercial farm irrigation.

B. This exemption applies only to sales and use taxes imposed by the state of Louisiana and does not apply to such taxes authorized and levied by any school board, municipality, or other local taxing authority, except that in the parish of West Carroll, the parish school board may exempt the equipment as provided in this Section from additional sales and use taxes after approval by a majority of the qualified electors of the parish and the police jury may exempt the equipment as provided in this Section from all sales and use taxes which it is presently levying and collecting and shall exempt such equipment from any additional sales and use tax or taxes which it may hereafter levy and collect.

C. Except as provided in Subsection B of this Section:

(1) A city or parish school board may by resolution adopted by the board provide an exemption for farm equipment as defined in Subsection A of this Section from all of its sales and use taxes.

(2) The governing authority of a municipality may by resolution or ordinance provide an exemption for farm equipment as defined in Subsection A of this Section from all of its sales and use taxes.

(3) The governing authority of a parish may by resolution or ordinance provide an exemption for farm equipment as defined in Subsection A of this Section from all of its sales and use taxes and all sales and use taxes of political subdivisions levied solely within the territory of the parish, except municipal and school board taxes.

La. Revenue and Taxation § 47:305.25

Added by Acts 1978, No. 638, §1. Amended by Acts 1979, No. 787, §1; Acts 1982, No. 167, §1, eff. July 14, 1982; Acts 1985, No. 836, §1, eff. Oct. 1, 1985; H.C.R. No. 55, 1986 R.S.; Acts 1996, 1st Ex. Sess., No. 38, §1; Acts 1996, No. 14, §2, eff. June 26, 1996; Acts 2002, No. 6, §1, eff. June 7, 2002; Acts 2009, No. 464, §2, eff. July 1, 2009; Acts 2017, No. 424, §1, eff. June 26, 2017.

Amended by Acts 2017, No. 424,s. 1, eff. 6/26/2017.

Added by Acts 1978, No. 638, §1. Amended by Acts 1979, No. 787, §1; Acts 1982, No. 167, §1, eff. 7/14/1982; Acts 1985, No. 836, §1, eff. 10/1/1985; H.C.R. No. 55, 1986 R.S.; Acts 1996, 1st Ex. Sess., No. 38, §1; Acts 1996, No. 14, §2, eff. 6/26/1996; Acts 2002, No. 6, §1, eff. 6/7/2002; Acts 2009, No. 464, §2, eff. 7/1/2009.