The Department of Revenue shall provide the certificates to retail Person who purchases the exempt items shall claim the exemption by executing a certificateĪt the time of purchase. (b) Solely for purposes of the sales and use tax levied by the state, such tax shall notĪpply to the sale or use of bait and feed used in the production or harvesting of crawfish. 47:305.10, shall not be liable for the payment of the tax. The purchaser of a tax exemption certificate issued by the Department of Revenue, including With due care, neglects or fails to collect the tax herein provided, due to the presentation by Who in good faith, and after examination of the applicability of the certificate to that purchase The Department of Revenue shall provide the certificates to retail merchants. The person who purchases theĮxempt items shall claim the exemption by executing a certificate at the time of purchase. Than vessels used in the production or harvesting of crawfish. Not apply to the sale or use of materials, supplies, equipment, fuel, and related items other (5)(a) Solely for purposes of the sales and use tax levied by the state, such tax shall Purchases for pets of any kind or hunting dogs. (c) This exemption shall not apply to the purchase of feed or feed additives forĪnimals kept primarily for personal, sporting, or other purposes, including but not limited to Of food for human consumption, in the production of animal hides or other animal productsįor market, or in the maintaining of breeding stock for the propagation of such agricultural Which are utilized in the activity of producing crops or animals for market, in the production (iii) "Agricultural use" means the maintaining of work animals and beasts of burden Performing services in conjunction with a business enterprise, such as sentry dogs and rental (ii) "Business use" means the keeping and maintaining of animals which are used in (i) "Commercial use" means the purchasing, producing, or maintaining of animals, Which are held primarily for commercial, business, or agricultural use shall be exemptedįrom the taxes levied by taxing authorities. (4)(a) The purchase of feed and feed additives for the purpose of sustaining animals Purposes of this Section, "agricultural commodity" means horticultural, viticultural, poultry,įarm and range products, and livestock and livestock products. Product to the ultimate consumer, and in no case shall more than one tax be exacted. Thereof, except when such agricultural commodity is actually sold as a marketable or finished Of the tax applicable to the sale, storage, use, transfer, or any other utilization of or handling Product for use or for sale in the process of preparing, finishing, or manufacturing suchĪgricultural commodity for the ultimate retail consumer trade, shall be exempted from anyĪnd all provisions of the sales and use tax imposed by a taxing authority, including payment Other person who purchases not for direct consumption but for the purpose of acquiring raw (3) Every agricultural commodity sold by any person, other than a producer, to any Was owned by the original breeder or not.
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This Section shall be construed as exempting race horsesĮntered in races and claimed at any racing meet held in Louisiana, whether the horse claimed Registry association or a livestock auction market, they are not exempted from the sales and To consumers by any person other than through a public sale sponsored by a breeders' or Sponsored by breeders' or registry associations or livestock auction markets are exemptedįrom the sales and use tax levied by the state only. (2) The gross proceeds derived from the sale in this state of livestock at public sales The producer, they are not exempted from the tax imposed by taxing authorities. Livestock, poultry, and other farm products are made to consumers by any person other than Other farm products direct from the farm are exempted from the tax levied by taxingĪuthorities, provided that such sales are made directly by the producers. Exclusions and exemptions from the taxĪ.(1) The gross proceeds derived from the sale in this state of livestock, poultry, and
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