Source: http://richland.k12.la.us/caps/Statutes/470305-25.htm
Timestamp: 2018-11-19 22:37:16
Document Index: 259031433

Matched Legal Cases: ['§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 2', '§ 1', '§ 2', '§ 1']

47:305.25
47:305.25 Exclusions and exemptions; farm equipment
A. The tax imposed by R.S. 47:302(A), 321(A), and 331(A) with respect to the sale and use of farm equipment shall apply only to that portion of the sale price in excess of fifty thousand dollars for each item of farm equipment. The purchaser or his representative shall provide on any exemption certificate required for this exemption a certification that the purchaser is a farmer or is purchasing for an agricultural facility. The department shall hold the purchaser responsible for any taxes due. For the purpose of this Section, “farm equipment” includes the following:
Added by Acts 1978, No. 638, § 1. Amended by Acts 1979, No. 787, § 1; Acts 1982, No. 167, § 1, eff. July 14, 1982; Acts 1985, No. 836, § 1, eff. Oct. 1, 1985; Acts 1996, 1st Ex.Sess., No. 38, § 1; Acts 1996, No. 14, § 2, eff. June 26, 1996; Acts 2002, No. 6, § 1, eff. June 7, 2002; Acts 2009, No. 464, § 2, eff. July 1, 2009; Acts 2017, No. 424, § 1, eff. June 26, 2017.