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)]
CONFERENCE COMMITTEE REP ORT DIGEST
HB 596 2019 Regular Session Stefanski
Keyword and oneliner of the instrument as it left the House
TAX/SALES-USE-EXEMPT: Defines a commercial farmer for purposes of certain sales and use
tax exemptions
Report rejects Senate amendments which would have:
1. Removed the requirement in proposed law that a landowner be a party to a joint venture in
order to qualify.
2. Changed the documentation a landowner must submit to the Dept. of Revenue from
submission of documentation of the joint venture or a report of farm income and expenses,
including proof of lease to submission of documentation showing active participation in the
farming operation or report of farm income and expenses on a federal tax form.
Report amends the bill to:
1. Make a technical correction.
Digest of the bill as proposed by the Conference Committee
Present law provides for sales and use exemptions and exclusions for certain agricultural inputs for
commercial farmers who produce food or commodities at a profit and file their farm income and
expenses on federal tax forms.
Proposed law retains present law and expands the definition of commercial farmer to include a
landowner who is determined by the Dept. of Revenue to be a party to a joint venture and who leases
land to a commercial farmer, as defined by present law.
Proposed law requires the Dept. of Revenue to make a determination of whether a landowner
qualifies as a commercial farmer. Requires the landowner to submit documentation of the joint
venture or the report of farm income and expenses, including proof of lease income, from the joint
venture on a federal tax form to the secretary of the Dept. of Revenue. Effective July 1, 2019
(Amends R.S. 47:301(30))