SLS 22RS-499 ORIGINAL
2022 Regular Session
SENATE BILL NO. 293
BY SENATOR ALLAIN
TAX/SALES. Creates a state sales tax rebate for the purchase of certain agricultural fencing
materials by commercial farmers. (gov sig)
1 AN ACT
2 To enact R.S. 47:305.77, relative to sales and use tax rebates; to provide for a state sales and
3 use tax rebate for the purchase of certain agricultural fencing materials by
4 commercial farmers; to provide for limitations and conditions; to provide for
5 definitions; to authorize the secretary of the Department of Revenue to promulgate
6 rules; to provide for application deadlines; and to provide for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:305.77 is hereby enacted to read as follows:
9 ยง305.77. Rebates; sales and use tax for certain agricultural fencing materials
10 A.(1) The purchase of agricultural fencing materials by commercial
11 farmers shall be eligible for a rebate of state sales and use taxes in order to
12 provide tax relief for commercial farmers recovering from the 2020 and 2021
13 hurricanes. The amount of the rebate shall equal the sales and use tax paid by
14 a commercial farmer on agricultural fencing materials.
15 (2) For the purposes of this Section, the following words shall have the
16 following meanings:
17 (a) "Agricultural fencing materials" means materials used for the
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 293
SLS 22RS-499 ORIGINAL
1 enclosure of lands used for agricultural purposes in the production of food and
2 fiber. For the purposes of this Section, "agricultural fencing materials" shall
3 only include materials used to replace or repair enclosures that were
4 substantially damaged or destroyed by the 2020 and 2021 hurricanes.
5 (b) "Commercial farmer" shall have the same meaning as in R.S.
6 47:301(30).
7 (c) "2020 and 2021 hurricanes" means Hurricane Laura, Hurricane
8 Delta, Hurricane Zeta, and Hurricane Ida.
9 (3) The rebate shall not be allowed for any portion of the purchase of
10 agricultural fencing materials that is paid for with insurance proceeds or state
11 or federal funds, unless the state or federal funds are reported as taxable
12 income or are structured as repayable loans.
13 (4) The rebate may be claimed only after the fencing repairs have been
14 completed.
15 B. Applications for the rebate of state sales and use taxes pursuant to the
16 provisions of this Section shall be processed by the Department of Revenue. A
17 purchaser shall claim a rebate using the form and in the manner prescribed by
18 the Department of Revenue. The purchaser who claims a rebate shall submit
19 documentation to the secretary of the Department of Revenue evidencing the
20 purchase of agricultural fencing materials and documentation evidencing the
21 fencing was substantially damaged or destroyed in the 2020 and 2021
22 hurricanes. The secretary of the Department of Revenue shall promulgate rules
23 in accordance with the Administrative Procedure Act as are necessary to
24 implement the provisions of this Section, including rules to provide for the form
25 and manner for claiming a rebate.
26 C. No rebate shall be issued for purchases made after December 31,
27 2022.
28 D. No rebate shall be issued for applications submitted after December
29 31, 2023.
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 293
SLS 22RS-499 ORIGINAL
1 Section 2. This Act shall become effective upon signature by the governor or, if not
2 signed by the governor, upon expiration of the time for bills to become law without signature
3 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
4 vetoed by the governor and subsequently approved by the legislature, this Act shall become
5 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 Curry Lann.
DIGEST
SB 293 Original 2022 Regular Session Allain
Proposed law creates a state sales tax rebate for the purchase of certain agricultural fencing
materials by commercial farmers in order to provide tax relief for commercial farmers
recovering from the 2020 and 2021 hurricanes.
Proposed law defines the following terms:
(1)"Agricultural fencing materials" means materials used for the enclosure of lands used
for agricultural purposes in the production of food and fiber. "Agricultural fencing
materials" shall only include materials used to replace or repair enclosures that were
substantially damaged or destroyed by the 2020 and 2021 hurricanes.
(2)"Commercial farmer" shall have the same meaning as defined in R.S. 47:301(30).
(3)"2020 and 2021 hurricanes" means Hurricane Laura, Hurricane Delta, Hurricane
Zeta, and Hurricane Ida.
Proposed law prohibits the rebate for any portion of the purchase of agricultural fencing
materials that is paid for with insurance proceeds or state or federal funds, unless the state
or federal funds are reported as taxable income or are structured as repayable loans.
Proposed law provides the rebate may be claimed only after the fencing repairs have been
completed.
Proposed law requires the Dept. of Revenue to process rebate applications.
Proposed law requires a purchaser who claims a rebate to submit documentation to the
secretary evidencing the purchase of agricultural fencing materials and documentation
evidencing the fencing was substantially damaged or destroyed in the 2020 and 2021
hurricanes.
Proposed law requires the secretary to promulgate rules in accordance with the APA to
implement the provisions of proposed law.
Proposed law prohibits rebates for purchases made after December 31, 2022.
Proposed law prohibits rebates for applications submitted after December 31, 2023.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:305.77)
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.