RS 47:305.8 - Exclusions and exemptions; pesticides used for agricultural purposes The tax imposed by taxing authorities shall not apply to sale at retail to a commercial farmer as defined in R.S. 47:301(30) of pesticides used for agricultural purposes, including particularly but not by way of limitation, insecticides, herbicides and fungicides. Added by Acts 1964, No. 79, §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.
Louisiana Legal Code