There is a newer version
of
this Statute
2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:305.3 - Exclusions and exemptions; seeds used in planting of crops
Universal Citation: LA Rev Stat § 47:305.3 (2017)
§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 to a commercial farmer as defined in R.S. 47:301(30) for use in the planting of any kind of crops. The secretary may 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 provided in this Section.
Added by Acts 1960, No. 427, §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.
Disclaimer: These codes may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
