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 1011 Original 2016 Regular Session Jay Morris
Abstract: Authorizes a rebate for state sales and use tax paid on purchases of certain agricultural
manufacturing machinery and equipment.
Present law imposes a state sales and use tax on the sale, use, consumption, and storage of tangible
personal property and provides for certain exclusions to the imposition of the state sales and use tax.
Present law suspends certain exclusions in present law beginning April 1, 2016, through June 30,
2018.
Present law, with respect to the 1¢ state sales and use tax levied in R.S. 47:321, suspends the
exclusion on purchases, sales, leases, or rentals of manufacturing machinery and equipment as
defined in present law beginning April 1, 2016, through June 30, 2018.
Present law, with respect to the 1¢ state sales and use tax levied in R.S. 47:321.1, suspends the
exclusion on purchases, sales, leases, or rentals of manufacturing machinery and equipment as
defined in present law beginning April 1, 2016, through June 30, 2016.
Present law defines agricultural manufacturing machinery and equipment to mean machinery and
equipment used as an integral part of manufacturing for agricultural purposes.
Proposed law authorizes a sales and use tax rebate in the amount of the state sales and use taxes paid
on purchases, sales, leases, or rentals of agricultural manufacturing machinery and equipment
beginning April 1, 2016, through June 30, 2018. Further requires that the taxpayer claiming the
rebate has been issued a manufacturer's exemption certificate by the Dept. of Revenue and has
certified that the taxpayer is a farmer that the purchase is for an agricultural facility.
Applicable to purchases made beginning April 1, 2016, through June 30, 2018.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 47:315.6)