§305.63. Exemption; commercial farm irrigation equipment

            The sales and use tax imposed by the state of Louisiana and its political subdivisions whose boundaries are coterminous with those of the state shall not apply to the sale of polyroll tubing sold to a commercial farmer as defined in R.S. 47:301(30) or used for commercial farm irrigation.

            Acts 2009, No. 461, §1, eff. July 8, 2009; Acts 2017, No. 378, §1, eff. Jan. 1, 2018.