ENROLLED
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
ACT No. 305
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.
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
guidelines to determine who meets this definition. Any person meeting such20
guidelines shall receive a certificate from the Department of Agriculture and Forestry21
indicating that such person is eligible to purchase such items without paying tax22 ENROLLEDHB NO. 182
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thereon. The guidelines promulgated pursuant to this Paragraph shall not become1
effective prior to January 1, 1995.2
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SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: