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))