HLS 13RS-668 ENGROSSED
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2013
HOUSE BILL NO. 182
BY REPRESENTATIVE ANDERS
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/SALES & USE: Provides relative to the promulgation of guidelines for determining
the definition of "sale at retail" for purposes of the exemption from the 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
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(10)14
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(e) The term "sale at retail" does not include the sale of raw agricultural16
commodities, including but not limited to feed, seed, and fertilizer, to be utilized in17
preparing, finishing, manufacturing, or producing crops or animals for market. The18
Department of Agriculture and Forestry shall may develop and promulgate19 HLS 13RS-668 ENGROSSED
HB NO. 182
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
guidelines to determine who meets this definition. Any person meeting such1
guidelines shall receive a certificate from the Department of Agriculture and Forestry2
indicating that such person is eligible to purchase such items without paying tax3
thereon. The guidelines promulgated pursuant to this Paragraph shall not become4
effective prior to January 1, 1995.5
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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)]
Anders HB No. 182
Abstract: Changes the requirement that the Dept. of Agriculture and Forestry promulgate
guidelines regarding the exemption from the 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))