§305.3. Exclusions and exemptions; seeds used in planting of crops
The tax imposed by taxing authorities shall not apply to the sale at retail of seeds to a commercial farmer as defined in R.S. 47:301(30) for use in the planting of any kind of crops. The secretary may promulgate rules and regulations designed to carry out the provisions of this Section, and any transaction not strictly in compliance with such rules and regulations shall lose the exemption provided in this Section.
Added by Acts 1960, No. 427, §1. H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 378, §1, eff. Jan. 1, 2018.
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