HLS 12RS-1339 ORIGINAL
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2012
HOUSE BILL NO. 686
BY REPRESENTATIVE THIBAUT
TAX/SALES & USE: Provides relative to promulgation of guidelines for determining the
definition of "sale at retail" for purposes of the exemption from sales and use tax for
certain agricultural commodities utilized in preparing crops or animals for market
AN ACT1
To amend and reenact R.S. 47:301(10)(e), relative to sales and use taxes; to provide relative2
to the definition of "sale at retail" for purposes of the exemption for certain3
agricultural commodities used in preparing crops or animals for market; to provide4
relative to the promulgation of rules by the Department of Agriculture and Forestry;5
and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:301(10)(e) is hereby amended and reenacted to read as follows:8
ยง301. Definitions9
As used in this Chapter the following words, terms, and phrases have the10
meaning ascribed to them in this Section, unless the context clearly indicates a11
different meaning:12
(1) 13
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(10)15
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(e) The term "sale at retail" does not include the sale of raw agricultural17
commodities, including but not limited to feed, seed, and fertilizer, to be utilized in18
preparing, finishing, manufacturing, or producing crops or animals for market. The19 HLS 12RS-1339 ORIGINAL
HB NO. 686
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Department of Agriculture and Forestry shall may develop and promulgate1
guidelines to determine who meets this definition. Any person meeting such2
guidelines shall receive a certificate from the Department of Agriculture and Forestry3
indicating that such person is eligible to purchase such items without paying tax4
thereon. The guidelines promulgated pursuant to this Paragraph shall not become5
effective prior to January 1, 1995.6
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DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Thibaut HB No. 686
Abstract: Changes the requirement that the Dept. of Agriculture and Forestry promulgate
guidelines regarding the exemption from sales and use tax for raw agricultural
commodities used in preparing crops or animals for market from a mandatory
requirement to a permissive one.
Present law provides relative to the definition of "sale at retail" for purposes of the sales and
use tax.
Present law provides that the term "sale at retail" does not include the sale of raw agricultural
commodities, including feed, seed, and fertilizer, used in preparing, finishing,
manufacturing, or producing crops or animals for market.
Present law requires the Dept. of Agriculture and Forestry to develop and promulgate
guidelines to determine who meets the definition.
Proposed law retains present law but changes the requirement regarding the promulgation
of guidelines from a mandatory requirement to a permissive one.
(Amends R.S. 47:301(10)(e))