Louisiana Revised Statutes 47:305.8 – Exclusions and exemptions; pesticides used for agricultural purposes
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Terms Used In Louisiana Revised Statutes 47:305.8
- 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 at retail: means a sale to a consumer or to any other person for any purpose other than for resale as tangible personal property, or for the lease of automobiles in an arm's length transaction, and shall mean and include all such transactions as the secretary, upon investigation, finds to be in lieu of sales; provided that sales for resale or for lease of automobiles in an arm's length transaction must be made in strict compliance with the rules and regulations. See Louisiana Revised Statutes 47:301
The tax imposed by taxing authorities shall not apply to sale at retail to a commercial farmer as defined in La. Rev. Stat. 47:301(30) of pesticides used for agricultural purposes, including particularly but not by way of limitation, insecticides, herbicides and fungicides.
Added by Acts 1964, No. 79, §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.