SLS 17RS-400 ORIGINAL
2017 Regular Session
SENATE BILL NO. 105
BY SENATOR ALLAIN
TAX EXEMPTIONS. Provides an exemption from sales and use tax for fuel used for
farming. (gov sig)
1 AN ACT
2 To enact R.S. 47:321.1(F)(67), relative to state sales and use tax; to provide with respect to
3 the exemption for sales and purchases of diesel fuel, butane, propane, or other
4 liquefied petroleum gases to farmers; to provide for effectiveness and applicability
5 of the exclusion; and to provide for related matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:321.1(F)(67) is hereby enacted to read as follows:
8 ยง321.1. Imposition of Tax
9 * * *
10 F. Notwithstanding any other provision of law to the contrary, including but
11 not limited to any contrary provision of this Chapter, there shall be no exemptions
12 or exclusions as defined in R.S. 47:301 to the tax levied pursuant to the provisions
13 of this Section, except for the sales or purchases of the following items:
14 * * *
15 (67) Beginning July 1, 2017, in addition to those exclusions and
16 exemptions provided for in Paragraphs (1) through (66) of this Subsection, the
17 exemption for sales and purchases of diesel fuel, butane, propane, or other
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 105
SLS 17RS-400 ORIGINAL
1 liquefied petroleum gases to farmers, as provided in R.S. 47:305.37, shall be
2 applicable to the tax levied pursuant to the provisions of this Section.
3 * * *
4 Section 2. This Act shall become effective upon signature by the governor or, if not
5 signed by the governor, upon expiration of the time for bills to become law without signature
6 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
7 vetoed by the governor and subsequently approved by the legislature, this Act shall become
8 effective on the day following such approval.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 105 Original 2017 Regular Session Allain
Present law levies state sales and use tax at the rate of one percent until July 1, 2018, for
sales and purchases of diesel fuel, butane, propane, or other liquefied petroleum gases to
farmers.
Proposed law exempts sales and purchases of diesel fuel, butane, propane, or other liquefied
petroleum gases to farmers from all state sales and use tax beginning July 1, 2017.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:321.1(F)(67))
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.