2009 Louisiana Laws TITLE 47 Revenue and taxation :: RS 47:305.55 Exclusions and exemptions; manufacturing machinery and equipment

§305.55.  Exclusions and exemptions; manufacturing machinery and equipment

A.  Notwithstanding the provisions of R.S. 47:302(R), 321(H), and 331(P) or any other provisions of law to the contrary, the sales and use tax levied by the state and any political subdivision whose boundaries are coterminous with those of the state shall not apply to machinery and equipment purchased, leased, or rented and used by a manufacturer in a plant facility predominately and directly in the actual manufacturing for agricultural purposes or the actual manufacturing process of an item of tangible personal property which is for ultimate sale to another and not for internal use at one or more fixed locations within Louisiana, nor to repair parts or repair services for such machinery and equipment.

B.  For purposes of this Section, "machinery and equipment", "manufacturer", "manufacturing", "manufacturing for agricultural purposes", "plant facility", and "used directly" shall have the same meaning as defined in R.S. 47:301(3)(i)(ii).

C.  This Section shall apply only to manufacturing machinery and equipment or parts or services that will repair, service, or replace equipment damaged or destroyed by Hurricane Katrina or Hurricane Rita.

D.  No person or entity shall be entitled to purchase, use, lease, or rent machinery and equipment, repair parts or repair services without payment of the tax imposed by R.S. 47:302, 321, and 331 before submitting to the secretary of the Department of Revenue a signed and notarized application of the principal, partner, member, or officer certifying the following:

(1)  Such person is a manufacturer as defined by R.S. 47:301(3)(i)(ii).

(2)(a)  The machinery and equipment, or parts or services are purchased, leased, or rented to replace or repair manufacturing machinery and equipment lost or damaged by wind, water, fire, or criminal act as a result of conditions created by Hurricanes Katrina and Rita.

(b)  The secretary shall issue exemption certificates to qualified applicants.  If a qualified applicant has purchased, used, leased, or rented machinery and equipment or repair parts or repair services prior to the issuance of the exemption certificate, the secretary is authorized to issue a refund for the amount paid.

E.  The secretary of the Department of Revenue is authorized to promulgate rules for the administration of the provisions of this Section.

Acts 2005, 1st Ex. Sess., No. 47, §1, eff. Dec. 6, 2005.