HLS 17RS-1248 ENGROSSED
2017 Regular Session
HOUSE BILL NO. 629
BY REPRESENTATIVES ANDERS AND BROADWATER
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
1 AN ACT
2To amend and reenact R.S. 47:305.25(A)(3), relative to state sales and use tax exemptions;
3 to provide for certain exemptions to the state sales and use tax; to provide for the
4 definition of farm equipment to include polyroll tubing; to provide for effectiveness;
5 and to provide for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:305.25(A)(3) is hereby amended and reenacted to read as follows:
8 ยง305.25. Exclusions and exemptions; farm equipment
9 A. The tax imposed by R.S. 47:302(A), 321(A), and 331(A) with respect to
10 the sale and use of farm equipment shall apply only to that portion of the sale price
11 in excess of fifty thousand dollars for each item of farm equipment. The purchaser
12 or his representative shall provide on any exemption certificate required for this
13 exemption a certification that the purchaser is a farmer or is purchasing for an
14 agricultural facility. The department shall hold the purchaser responsible for any
15 taxes due. For the purpose of this Section, "farm equipment" includes the following:
16 * * *
17 (3) Irrigation wells, drives, motors, polyroll tubing for commercial farm
18 irrigation, and equipment.
19 * * *
20 Section 2. This Act shall become effective on October 1, 2017.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 17RS-1248 ENGROSSED
HB NO. 629
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 629 Engrossed 2017 Regular Session Anders
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 farm equipment.
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 exempt from state sales and use tax.
Effective Oct. 1, 2017.
(Amends R.S. 47:305.25(A)(3))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Change the effective date from July 1, 2017 to Oct. 1, 2017.
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.