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)]
HB 636 Original 2015 Regular Session Montoucet
Abstract: Provides for registration fees for applications for exemptions on certain farming
equipment.
Present law provides for automatic renewals of certain sales tax exemption certificates for a period
of up to 3 years. Further provides that the Dept. of Revenue shall notify a qualifying taxpayer of its
determination as to whether the certificate will be automatically renewed pursuant to present law or
whether the taxpayer is denied renewal and must reapply. A taxpayer who is denied renewal of a
sales tax exemption certificate may reapply for the certificate to the Dept. of Revenue. The Dept.
of Revenue shall promulgate rules and regulations regarding its criteria for determining a taxpayer's
ability to renew a sales tax exemption certificate without the necessity of reapplying as it relates to
the exemption certificates in present law.
Proposed law provides that Dept. of Revenue shall charge $600 per application for renewals of sales
tax exemptions certificates issued pursuant present law.
Present law provides that for purposes of certain farm equipment for agricultural purposes the
manufacturer's exemption certificate granted by the Dept. of Revenue shall serve as a substitute for
the sales tax exemption for certain farm equipment.
Proposed law provides that the secretary of the Dept. of Revenue shall charge a nonrefundable fee
of $600 per application for a sales tax exemption certificate for certain farm equipment.
Proposed law provides that the secretary of the Dept. of Revenue shall retain 60% of the fees
collected pursuant to proposed law for the purpose of administering and processing sales tax
exemption certificates for certain farm equipment and other machinery or equipment. Such fee
collections shall be designated as self-generated revenue.
Proposed law states that after satisfaction of certain requirements of proposed law all fees collected
shall be paid into the state treasury. Further provides that after compliance with the requirements
of present constitution relative to the BS&RF, an amount equal to 40% of the fees collected shall be
transferred to the commissioner of the Dept. of Ag. and Forestry for agricultural economic
development in this State. The commissioner of the Dept. of Ag and Forestry shall write rules to
administer the requirements of proposed law.
Provides for an effective date. (Amends La. R.S. 47:13(D) and 301(28)(e))