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2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§305.8. Exclusions and exemptions; pesticides used for agricultural purposes
Universal Citation: LA Rev Stat § 47:305.8 (2021)
RS 305.8 - Exclusions and exemptions; pesticides used for agricultural purposes
The tax imposed by taxing authorities shall not apply to sale at retail to a commercial farmer as defined in R.S. 47:301(30) of pesticides used for agricultural purposes, including particularly but not by way of limitation, insecticides, herbicides and fungicides.
Added by Acts 1964, No. 79, §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.
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