RS 47:305.4 - Exclusions and exemptions; utilities used by commercial farmers for on-farm storage A. Beginning October 1, 2021, the sales and use tax imposed by the state of Louisiana shall not apply to the sale or use of utilities used by commercial farmers for on-farm storage. B. For purposes of this Section: (1) 'Commercial farmer' shall have the same meaning as defined in R.S. 47:301(30). (2) 'On-farm storage' means facilities or containers located in Louisiana that are separately metered for utilities and that contain raw agricultural commodities, including but not limited to feed, seed, and fertilizer, to be utilized in preparing, finishing, manufacturing, or producing crops or animals prior to the first point of sale. (3) 'Utilities' means steam, water, electric power or energy, natural gas, or energy sources as provided for in R.S. 47:305(D)(1)(b), (c), (d), (g), and (h). C. The secretary of the Department of Revenue may promulgate rules and regulations necessary to implement the provisions of this Section. Acts 2021, No. 53, §1, eff. June 4, 2021.
Louisiana Legal Code