2014 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:305.3 - Exclusions and exemptions; seeds used in planting of crops
§305.3. Exclusions and exemptions; seeds used in planting of crops
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.
Added by Acts 1960, No. 427, §1. H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003.
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