Sales Tax Statutes and Regulations - Louisiana Department of ...

LAC 61:I.4403.C
of the vessel without having to pay the Louisiana
sales tax upon the presentation of an exemption
certificate by the master of the vessel. The certificate
must show the name of the vessel, the home
port, and be signed by the master.
C. For the purposes of this regulation the following
words, terms and phrases shall have the meaning
ascribed to them in this Section.
Commerce - the transporting of goods or persons
by ship or vessel.
Exclusive Use in Foreign or Interstate Coastwise
Commerce - the sole and unbroken operation of a
ship, vessel or barge including commercial fishing
vessels, in foreign or interstate coastwise commerce
for the period of a calendar month.
Fifty Tons Load Displacement - the weight of the
volume of water displaced by a ship or vessel
when fully loaded.
Foreign Commerce - commerce as defined herein
from a point in a state to a point in a foreign state.
Interstate Coastwise Commerce - commerce as
defined herein from a point in one state to a point
in another state. Commerce from a point in the
state of Louisiana to an offshore area is not considered
to be interstate commerce within the meaning
of these regulations.
Owner or Operator - any person who has title to or
possession of or control over the operation of any
ship or vessel as defined herein.
Ship, barge, or vessel - any craft used primarily in
transporting persons or property by water, or any
craft designed or altered to perform specialized
marine-related services, such as dredging, fleeting,
geological surveying, cargo transferring, and
which possesses all of the following characteristics:
a. The craft performs its services in navigable
waters; and
b. The craft is capable of being moved by floatation
from one location to another in navigable waters; and
c. The craft is eligible for registration as a vessel
with the United States Coast Guard, or is in fact
registered as such.
Ships’ supplies and materials - all tangible personal
property purchased for the maintenance and
operation of the ship or vessel and its crew.
D. Any dealer, manufacturer or fabricator who
fraudulently or negligently fails to comply strictly
with the rules and regulations herein set forth,
shall lose the exemption provided under this Section,
and shall be liable for the taxes involved.
R.S. 47:305.2. Exclusions and
exemptions; insulin, prescription and
nonprescription
The tax imposed by R.S. 47:302(A) and R.S.47:321
shall not apply to the sale at retail, the use, the
consumption, the distribution, and the storage of
insulin, both prescription and nonprescription to
be used or consumed in this state, for personal
use or consumption; provided, however, that this
exemption shall apply only to sales taxes imposed
by the State of Louisiana and shall not apply to
such taxes authorized and imposed by any school
board, municipality, or other local taxing authority
notwithstanding any other provision of law to
the contrary, specifically but not exclusively R.S.
33:2716.1.1.
R.S. 47:305.3. Exclusions and
exemptions; seeds used in planting of
crops
The tax imposed by R.S. 47:302 (A)(1) shall not
apply to the sale at retail of seeds for use in the
planting of any kind of crops. The collector shall
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
herein provided.
LAC 61:I.4404. Seeds Used in Planting of
Crops
A. The sale at retail of seeds for use in the planting
of any kind of crops is specifically exempt from the
taxes imposed by this Chapter. Crops are construed
to mean the planting of a sufficient quantity
of seed to result in a harvest of recognizable
commercial value depending upon the product
being planted. It is not intended to cover the planting
of a garden to produce food for the personal
consumption of the planter and his family. Neither
is it intended to cover seed used in the planting of
growth for landscape purposes unless the planter
is engaged in the business of harvesting those
plants and selling them in the commercial market.
As an example, seeds used in planting grasses
78 August 2001