§ 14-61. Tax inapplicable to certain transactions.

The taxes imposed by this article shall not apply to transactions involving the following tangible personal property:

(1)

The gross proceeds derived from the sale in this parish of livestock, poultry and other farm products direct from the farm, provided that such sales are made directly by the producers. When sales of livestock, poultry and other farm products are made to consumers by any person, other than a producer, they are not exempt from the tax imposed by this article, provided, however, that every agricultural commodity sold by any person, other than a producer, to any other person who purchases not for direct consumption but for the purpose of acquiring raw products for use or for sale in the process of preparing, finishing or manufacturing such agricultural commodity for the ultimate retail consumer trade, shall be exempted from any and all provisions of this article, including payment of the tax applicable to the sale, storage, use, transfer or any other utilization of or handling thereof, except when such agricultural commodity is actually sold as a marketable or finished product to the ultimate consumer, and in no case shall more than one tax be exacted.

(2)

The "use tax" shall not apply to livestock and livestock products, to poultry and poultry products, to farm, range and agricultural products when produced by the farmer and used by him, and members of his family.

(3)

Where a part of the purchase price is represented by an article traded in, the sales tax is payable on the total purchase price less the market value of the article traded in.

(4)

The sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this parish of the following tangible personal property is hereby specifically exempted from the tax imposed by this article: gasoline, steam, water (not including mineral water or carbonated water or any water put up in bottles, jugs, or containers, all of which are not exempted) electric power or energy, newspapers, fertilizer and containers used for farm products when sold directly to the farmer, natural gas, fuel oil and coal when used for boiler fuel; new trucks, new automobiles and new aircraft withdrawn from stock by factory authorized new truck, new automobile and new aircraft dealers with the approval of the Collector of Revenue, State of Louisiana, and titled in the dealer's name for use as demonstrators, and the sale of prescription drugs under the pharmaceutical vendor program of Title XIX of the Social Security Act as administered by the Health and Human Resources Administration of the State of Louisiana.

(5)

The sales of materials, equipment and machinery which enter into and become component parts of ships, vessels, including commercial fishing vessels, or barges, of fifty (50) tons load displacement and over, built in Louisiana nor to the gross proceeds from the sale of such ships, vessels or barges when sold by the builder thereof.

(6)

The sales of materials and supplies to the owners or operators of ships or vessels operated exclusively in foreign or interstate coastwise commerce, where such materials and supplies are loaded upon the ship or vessel for use or consumption in the maintenance and operation thereof; nor to repair services performed upon ships or vessels operating exclusively in foreign or in interstate coastwise commerce; nor to the materials and supplies used in such repairs where such materials and supplies enter into and become a component part of such ships or vessels; nor to laundry services performed for the owner or operators of such ships or vessels operating exclusively in foreign or interstate coastwise commerce, where the laundered articles are to be used in the course of the operation of such ships or vessels.

The provisions of this subsection do not apply to drilling equipment used for oil exploitation or production unless such equipment is built for exclusive use outside the boundaries of the state and is removed forthwith from the state upon completion.

(7)

The sale at retail of seeds for use in the planting of any kind of crops.

(8)

The sale of admission tickets by Little Theater organizations.

(9)

The sale of admission tickets by domestic nonprofit corporations or by any other domestic nonprofit organization known as a symphony organization or a society or organization engaged in the presentation of musical performances provided that this exemption shall not apply to performances given by out-of-state or non-resident symphony companies, nor to any performance intended to yield a profit to the promoters hereof.

(10)

The amount paid by the operator of a motion picture theater to a distributing agency for use of films of photoplay.

(11)

The sale at retail of pesticides used for agricultural purposes, including particularly, but not by way of limitation, insecticides, herbicides, and fungicides.

(12)

The sale at retail of tangible personal property purchased within the parish for use exclusively beyond the territorial limits of the parish. If tangible personal property purchased tax free under the provisions of this section is later brought into this parish for use herein, the property shall be subject to the use tax as of the time it is brought into the parish for use herein, subject to the credit provided in section 14-93 of this article.

If the first use of tangible personal property purchased in the parish for use beyond the territorial limits of the parish occurs in a city or parish of the State of Louisiana or in a city or county in a state other than Louisiana which imposes a sales and use tax, exemption provided herein shall apply only if:

a.

The purchaser is properly registered by sales and use tax purposes in a city or parish in the State of Louisiana or in a city or county in a state other than Louisiana, wherein such tangible personal property is used, and regularly reports and pays sales and use tax in such other city or parish in the State of Louisiana or in a city or county in a state other than Louisiana; and

b.

The city or parish in the State of Louisiana or the city or county in a state other than Louisiana in which the first use occurs grants on a reciprocal basis a similar exemption on purchases within that city or parish in the State of Louisiana or city or county in a State other than Louisiana for use in this parish; and

c.

The purchaser obtains from the collector a certificate authorizing him to make nontaxable purchases authorized under this section.

(13)

The amounts paid by radio and television broadcasters for the right to exhibit or broadcast copyrighted material and the use of film, video or audio tapes, records or any other means supplied by licensors thereof in connection with such exhibition or broadcast.

(14)

The purchase or rental by private individuals of machines, parts therefor and materials and supplies which a physician has prescribed for home renal dialysis.

(15)

No new or additional sales or use tax shall be applicable to sales of materials or services involved in lump sum or unit price construction contracts entered into and reduced to writing prior to the effective date of this article or to sales or services involved in such contracts entered into and reduced to writing within ninety (90) days thereafter, if such contracts involve contractual obligations undertaken prior to such effective date and were computed and bid on the basis of sales taxes at the rates effective and existing prior to such effective date.

(16)

Purchases of equipment used in fire fighting by bona fide organized public volunteer fire departments.

(17)

The sale of admissions to entertainment events furnished by recognized domestic nonprofit charitable, educational and religious organizations when the entire proceeds from such sales, except for necessary expenses in connection with the entertainment events, are used for the purposes for which the organizations furnishing the events were organized.

(18)

Sales of tangible personal property at, or admission charges for, events sponsored by domestic, civic, educational, historical, charitable, fraternal or religious organizations, which are nonprofit, when the entire proceeds, except for the necessary expense connected therewith, are used for educational, charitable, religious or historical restoration purposes.

The exemption provided herein shall not apply to any event intended to yield a profit to the promoter or to any individual contracted to provide services or equipment, or both, for the event.

This subsection shall not be construed to exempt any organization or activity from the payment of sales or use taxes otherwise required by law to be made on purchases made by these organizations.

This subsection shall not be construed to exempt regular commercial ventures of any type such as bookstores, restaurants, gift shops, commercial flea markets and similar activities that are sponsored by organizations qualifying hereunder which are in competition with retail merchants.

Such exemption shall be available pursuant to regulations prescribed by the collector.

(19)

Sales or purchases made by blind persons in the conduct of a business which is exempt from license taxes by R.S. 46:371 through 46:373.

(20)

Necessary fees incurred in connection with the installation and service of cable television. Such exemption shall not apply to the purchases made by any cable television system, but shall only apply to funds collected from the subscriber for regular service, installation and repairs.

(21)

Income on receipts from any coin-operated washing or drying machine in a commercial laundromat. A commercial laundromat, for purposes of this section, is defined to be any establishment engaged solely in the business of furnishing washing or drying laundry services by means of coin-operated machines.

(22)

The value of catalogs distributed or intended for distribution in the taxing jurisdiction, without charge to the recipient.

(23)

Samples approved by the United States Food and Drug Administration which are manufactured in Louisiana or imported into Louisiana for distribution without charge to physicians, dentists, clinics or hospitals.

(24)

Food sold for preparation and consumption in the home including by way of extension and not of limitation bakery products, dairy products, soft drinks, fresh fruits and vegetables, and package foods requiring further preparation by the purchaser.

(25)

Drugs prescribed by a physician or dentist.

(26)

The first fifty thousand dollars ($50,000.00) for each item of farm equipment. "Farm equipment" shall include the following:

a.

Rubber tired farm tractors, cane harvesters, cane loaders, cotton pickers, combines, haybalers, and attachments and sprayers.

b.

Clippers, cultivators, discs, plows and spreaders.

c.

Irrigation wells, drives, motors and equipment.

d.

Other farm implements and equipment used for agricultural purposes in the production of food and fiber.

e.

On the farm facilities used to dry or store grain or any materials used to construct such on the farm facilities.

(27)

Louisiana commercial fisherman.

a.

A Louisiana resident, domiciled in Louisiana, who possesses such valid Louisiana commercial fishing license(s) as may be necessary for commercial fishing ventures, and who is an owner-operator of a vessel operated primarily for the conduct of commercial fishing as a trade or business and which the Louisiana Department of Wild Life and Fisheries determines will be predominantly and principally used for commercial fishing ventures and whose catch is for human consumption shall be exempt from parish sales, use, lease and services taxes as set forth in subparagraph c. of this subsection 14-61(27). Possession of a commercial fishing license shall not be used as the sole determination that a vessel will be used predominantly and principally for commercial fishing ventures. This exemption shall also apply to facilities which process the catch from owner-operators of commercial fishing vessels for which this exemption is granted when such vessels are owned by, or leased or contracted exclusively to, the seafood processing facility.

b.

The Louisiana Department of Revenue and Taxation, after consulting with the Department of Wildlife and Fisheries, shall immediately issue rules and regulations for the enforcement of these provisions. Through its agents, it shall issue a certificate of exemption to those who have demonstrated their qualification under the provisions of this section. No such certificate shall be issued to any person who does not present to the department a notarized statement that he derives or intends to derive his primary source of income, which means not less than fifty (50) percent, from commercial fishing. A separate certificate of exemption shall be issued for each vessel which the applicant has demonstrated, to the satisfaction of the department, will be used principally and predominantly for commercial fishing ventures. The certificate shall identify the vessel to which the exemption shall be applicable. This certificate shall be made available without charge to qualified applicants. Such certificates are not transferable and shall be presented in order to obtain the exemption.

c.

An owner-operator who has obtained a certificate of exemption shall, with respect to the vessel identified in the certificate for the harvesting or production of fish and other aquatic life, including shrimp, oysters, and clams, and certain seafood processing facilities described in subparagraph a. be exempt from the taxes described in subparagraph c., as follows:

1.

Taxes applied to the materials and supplies necessary for repairs to the vessel or facility if they are purchased by the owner-operator and later become a component part of the vessel or facility.

2.

Taxes applied to the materials, supplies, fuels, lubricants, and sources of energy purchased by the owner-operator of the vessel or facility where such materials and supplies are loaded upon the vessel or delivered to the facility for use or consumption in the maintenance and operation thereof for commercial fishing and processing ventures.

3.

Taxes applied to repair services performed upon the vessel or facility:

(28)

Certain self-propelled vehicles removed from inventory, defined as follows: A Louisiana retail dealer who ordinarily purchases for resale equipment of a type not subject to titling under R.S. Title 32, such equipment having a dealer's cost of not less than three thousand dollars ($3,000.00) per unit, and such equipment being: (1) mobile, motorized self-propelled farm equipment and attachments thereto; (2) mobile, motorized self-propelled earth moving equipment and attachments thereto; and/or (3) mobile, motorized self-propelled construction equipment and attachments thereto; and who withdraws an item of such equipment from inventory, for rental, as a method of promoting sales, shall be exempt from the payment of a sales or use tax on the purchase price of the property when withdrawn from inventory for such rental. Such retail dealer shall be liable for the tax levied on the rental income, and a sales tax upon any ultimate sale of said item.

(Ord. No. 98-117, § 4, 5-14-98)