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:
(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)