There is a newer version of the Louisiana Laws
2012 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:305.63 — Exemption; commercial farm irrigation equipment
LA Rev Stat § 47:305.63 What's This?
§305.63. Exemption; commercial farm irrigation equipment
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.
Acts 2009, No. 461, §1, eff. July 8, 2009.
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