HLS 17RS-69 ORIGINAL
2017 Regular Session
HOUSE BILL NO. 59
BY REPRESENTATIVE BROADWATER
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/SALES-USE, ST-EXEMPT: Adds certain polyroll tubing to the definition of farm
equipment for purposes of the state sales and use tax exemption for certain farm
equipment and authorizes a state sales and use tax refund for certain purchases of
polyroll tubing made prior to July 1, 2017
1 AN ACT
2To amend and reenact R.S. 47:305.25(A)(3) and to enact R.S. 47:315.6, relative to the state
3 sales and use tax for certain farm equipment; to establish a state sales and use tax
4 refund for certain purchases of polyroll tubing; to provide for the definition of farm
5 equipment to include polyroll tubing; to provide for effectiveness; and to provide for
6 related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:305.25(A)(3) is hereby amended and reenacted and R.S. 47:315.6
9is hereby enacted to read as follows:
10 §305.25. Exclusions and exemptions; farm equipment
11 A. The tax imposed by R.S. 47:302(A), 321(A), and 331(A) with respect to
12 the sale and use of farm equipment shall apply only to that portion of the sale price
13 in excess of fifty thousand dollars for each item of farm equipment. The purchaser
14 or his representative shall provide on any exemption certificate required for this
15 exemption a certification that the purchaser is a farmer or is purchasing for an
16 agricultural facility. The department shall hold the purchaser responsible for any
17 taxes due. For the purpose of this Section, "farm equipment" includes the following:
18 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 17RS-69 ORIGINAL
HB NO. 59
1 (3) Irrigation wells, drives, motors, polyroll tubing for commercial farm
2 irrigation, and equipment.
3 * * *
4 §315.6. Sales tax refund; sales of polyroll tubing
5 A. Any taxpayer who paid the sales and use taxes levied by the state upon
6 the sale of polyroll tubing used for commercial farm irrigation for purchases made
7 on or after April 1, 2016, and on or before July 1, 2017, shall be entitled to
8 reimbursement of the amount of the state sales tax paid on that property. Upon
9 receipt of a signed statement of the taxpayer as to the amount of the state sales taxes
10 paid under the provisions of this Chapter on the polyroll tubing and upon proof of
11 payment, the secretary shall make a refund to the taxpayer claiming the refund in the
12 amount to which he is entitled.
13 B. No refund shall be made under the provisions of this Section unless a
14 claim for refund covering the amount to which the taxpayer is entitled is filed on or
15 before the end of the third calendar year from the date of the sale of the property.
16 C. The secretary is authorized to prescribe forms and regulations for use in
17 carrying out the provisions of this Section.
18 Section 2. This Act shall become effective on July 1, 2017; if vetoed by the governor
19and subsequently approved by the legislature, this Act shall become effective on July 1,
202017, or on the day following such approval by the legislature, whichever is later.
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 59 Original 2017 Regular Session Broadwater
Abstract: Adds polyroll tubing for commercial farm irrigation to the definition of farm
equipment for purposes of the state sales and use tax exemption for certain farm
equipment and authorizes a state sales and use tax refund for certain purchases of
polyroll tubing.
Present law exempts from the imposition of the state sales and use tax the first $50,000 of
the sales price of farm equipment, defined as:
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 17RS-69 ORIGINAL
HB NO. 59
(1)Rubber tired farm tractors, cane harvesters, cane loaders, cotton pickers, combines,
haybalers, and attachments and sprayers.
(2)Clippers, cultivators, discs, plows, and spreaders.
(3)Irrigation wells, drives, motors, and equipment.
(4)Other farm implements and equipment used for agricultural purposes in the
production of food and fiber.
(5)On the farm facilities used to dry or store grain or any materials used to construct
such on the farm facilities.
Proposed law retains present law and adds polyroll tubing for commercial farm irrigation to
the definition of farm equipment.
Proposed law authorizes a refund for the state sales and use taxes paid for purchases of
polyroll tubing made on or after April 1, 2016, and on or before July 1, 2017. Proposed law
provides for certain requirements and limitations for claiming the refund.
Effective July 1, 2017.
(Amends R.S. 47:305.25(A)(3); Adds R.S. 47:315.6)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.