The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 97 Original 2017 Regular Session Fannin
Present law provides for sales and use exemptions and exclusions for certain agricultural inputs
including feed, seed, fertilizer, and pesticides that are used by anyone in preparing, finishing,
manufacturing, or producing crops or animals for market.
Proposed law retains the present law exclusions and exemptions, but limits their application to
commercial farmers who are defined by proposed law as persons who produce such food or
commodities at a profit and not as a hobby.
Effective July 1, 2017.
(Amends R.S. 47:301(10)(e), 305.3, and 305.8; adds R.S. 47:301(30))