Exempts certain purchases by student farmers from state sales and use tax. (8/1/19) (EN DECREASE GF RV See Note)
Impact
If enacted, SB 225 would significantly change the economic landscape for student farmers by reducing costs associated with essential farming supplies. By exempting purchases of essential agricultural inputs, the bill is expected to foster greater participation in agricultural education programs. Supporters argue that this initiative will promote youth involvement in farming, which is crucial for the future of agriculture and food sustainability.
Summary
Senate Bill 225 introduces a sales tax exemption for certain purchases made by student farmers in Louisiana. This legislation aims to alleviate financial burdens on young individuals engaged in agricultural education by exempting their purchases of feed, seed, and fertilizer from state sales and use taxes. The bill is designed to encourage agricultural participation and support education in farming practices for students under the age of 23 enrolled in programs like Future Farmers of America (FFA) and 4-H. The exemption is stipulated to be effective from July 1, 2018, through June 30, 2025, allowing student farmers to benefit during their formative years in agricultural studies.
Sentiment
The sentiment surrounding SB 225 has been generally positive among proponents of agricultural education. Supporters highlight the importance of supporting the next generation of farmers and recognize the financial implications that purchasing essential supplies can have on students. However, some concerns may arise regarding the potential impact of increased exemptions on state tax revenue, with opposition primarily based on fiscal responsibility rather than the bill's objective itself.
Contention
While there is broad support for SB 225, a point of contention could revolve around fiscal implications and the state's budgetary priorities. Critics might question whether the exemptions could detract from essential state revenues, which could affect funding for other programs. Nevertheless, supporters maintain that investing in future farmers is vital for the agricultural economy. The discussions have pointed to the necessity of finding a balance between fiscal policy and encouraging educational initiatives that will benefit the state in the long run.
Exempts from sales and use tax textbooks required for a course offered by a public or nonpublic postsecondary educational institution. (7/1/19) (EG DECREASE GF RV See Note)
Exempts purchases of certain farm equipment from the state sales and use tax during a declared state of emergency or disaster. (gov sig) (Item #26) (OR DECREASE GF RV See Note)
Exempts from state and local sales and use tax certain agricultural fencing materials and trailers acquired by commercial farmers (OR DECREASE GF RV See Note)
Provides for a state sales tax exemption for certain purchases of motor vehicles for the use or transportation of persons with permanent orthopedic disabilities. (10/1/19) (EG -$60,000 GF RV See Note)
Exempts purchases of utilities by commercial farmers and agricultural manufacturers impacted by a declared state of emergency or disaster from state sales and use tax. (gov sig) (Item #26) (OR -$3,200,000 GF RV See Note)
Exempting charitable raffle prizes of alcoholic liquor and cereal malt beverages from the Kansas liquor control act, the club and drinking establishment act and the Kansas cereal malt beverage act; amending the spirits, wine and beer distributors law regulating samples; requiring monthly remittance of gallonage taxes regarding special order shipping of wine; allowing businesses to sell cereal malt beverage by the drink on Sundays without requiring that 30% of the gross receipts of such businesses be derived from the sale of food; permitting food establishments to allow dogs in outside areas on the premises and food establishments that are microbreweries to allow dogs in outside and inside areas on the premises notwithstanding certain provisions of the Kansas food code; amending the common consumption area law to permit rather than require roads be blocked and allowing designation of such areas by signage.