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

LAC 61:I.4406
which will be harvested and sold would constitute
seeds used in the planting of crops. Seeds such as
alligator grass or millet planted in ponds used for
the production of crawfish would also come within
this exemption because the planted crop will be
consumed or harvested by the crawfish which will
be sold commercially by the farm operator. To the
contrary, various grass seeds used to plant ponds
to provide food and promote the growth of fish
contained in the pond primarily for recreational
purposes would not come within this exemption. If
the pond is converted to the commercial production
of fish, any seeds used for the promotion or health
of the commercial fish crop would come within the
exemption.
B. It is not necessary that the farm operation result
in a net profit or that a given acreage of any
particular crop be planted. The only requirement is
that the planting be of sufficient quantity to be
construed as a crop.
C. Any dealer selling seeds at retail for use in the
planting of crops must be able to identify the
customer to whom the seeds were sold and must
know of his own personal knowledge that the
purchaser was engaged in an activity which would
make the seeds exempt under these provisions or
in the alternative, he must have a signed statement
from the purchaser to that effect. If the dealer is
unable to identify the purchaser and cannot support
the fact that the seeds were sold for the
planting of crops as intended herein, he will be
held liable for the tax on the sales.
R.S. 47:305.5. Exclusions and
exemptions; materials and supplies used
in the construction of the Toledo Bend
Dam Project
The sales and use taxes imposed by the state of
Louisiana or any such taxes imposed by any
parish or municipality within the state shall not
apply to or be collected on any materials, supplies
or products for use in connection with any phase
of the construction of the Toledo Bend Dam
Project on the Sabine River. The collector of
revenue shall promulgate rules and regulations
designed to carry out the provisions of this Section,
and any transactions not strictly in compliance
with such rules and regulations shall lose
the exemption herein provided.
LAC 61:I.4405. Materials and Supplies
Used in the Construction of the Toledo
Bend Dam Project
This Section [R.S. 47:305.5] specifically exempts
from the sales and use taxes imposed by the state
of Louisiana under this Chapter, and any such
taxes imposed by any parish or municipality, any
materials, supplies, or products to be used in
connection with any phase of construction of the
Toledo Bend Dam project. Prior to commencement
of construction on the Toledo Bend Dam project, it
was necessary to secure approval of the Federal
Power Commission for the entire project. Pursuant
to that requirement, the Louisiana Department of
Public Works submitted to the Federal Power Commission
a complete plan including all phases of the
project. This plan included not only the reservoir
and the dam itself but also recreational areas and
access roads thereto. This Section grants exemption
from the sales and use tax for any materials,
supplies, or products used in the Toledo Bend Dam
project, but is limited to those phases of construction
which are clearly a part of the plan submitted
to and approved by the Federal Power Commission.
Any vendor or user claiming the exemption
under this Section must be able to support his
contention that the materials were used in construction
under the approved plan.
R.S. 47:305.4. Exclusions and
exemptions; casing, drill pipe and tubing
used in offshore drilling
Repealed by Acts 1985, No. 631, eff. July 16, 1985
R.S. 47:305.6. Exclusions and
exemptions; Little Theater tickets
The sales tax imposed by R.S. 47:302 shall not
apply to the sale of admission tickets by Little
Theater organizations.
LAC 61:I.4406. Little Theatre Tickets
A. The exemption provided by R.S. 47:305.6 excludes
from imposition of the taxes imposed by this
Chapter the sale of admission tickets by little
theatre organizations. This exemption has been
construed to cover the sale of tickets by any nonprofit
organization whose sole purpose is the presentation
of stage productions by nonprofessional
actors and the advancement of amateur acting.
The exemption extends to all such organizations
whether they are officially known by the name
Louisiana Sales Tax Law and Regulations 79