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)]
HB 330 Original 2023 Regular Session Mike Johnson
Abstract: Establishes a state and local sales and use tax exemption for the purchase, lease, or rental
of agricultural fencing materials and trailers by commercial farmers; repeals a state sales tax
rebate for the purchase by commercial farmers of certain agricultural fencing materials.
Proposed law provides that no state or local sales and use tax shall apply to the purchase, lease, or
rental by commercial farmers of agricultural fencing materials or trailers. Stipulates, however, that
no exemption shall be granted for any purchase for which a sales tax rebate was issued in accordance
with present law (R.S. 47:305.77).
Proposed law provides the following definitions for purposes of proposed law:
(1)"Agricultural fencing materials" means materials used for the enclosure of lands used for
agricultural purposes in the production of food and fiber.
(2)"Commercial farmer" has the same meaning as provided in present law (R.S. 47:301).
(3)"Trailer" means any vehicle which meets the definition of "trailer" provided in present law
(R.S. 32:1) and is purchased, leased, or rented by a commercial farmer for exclusive use in
agricultural production or to transport farm products from his farm to a place where he
transfers ownership of the farm products to another.
Proposed law establishing the state and local sales and use tax exemption becomes effective Aug.
1, 2023, and applies to taxable periods beginning on or after that date.
Present law (R.S. 47:305.77) provides for a state sales and use tax rebate for agricultural fencing
materials purchased on or before Dec. 31, 2022, by commercial farmers recovering from certain
hurricanes that impacted this state in 2020 and 2021. Allows farmers to apply for the rebate until
Dec. 31, 2023, and provides that no rebates shall be issued for applications submitted after that date.
Effective Aug. 1, 2024, proposed law repeals present law.
(Amends R.S. 47:337.9(D)(35); Adds R.S. 47:302(BB)(119), 305.79, 321(P)(120), 321.1(I)(120),
331(V)(120), and 337.9(D)(36); Repeals R.S. 47:305.77)