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2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:305.63 - Exemption; commercial farm irrigation equipment
Universal Citation: LA Rev Stat § 47:305.63 (2018)
§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 to a commercial farmer as defined in R.S. 47:301(30) or used for commercial farm irrigation.
Acts 2009, No. 461, §1, eff. July 8, 2009; Acts 2017, No. 378, §1, eff. Jan. 1, 2018.
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