Agricultural Sales Tax Exemption Updated:10/2018

The Louisiana Tax Statutes state that certain agricultural products are exempt from sales tax, also known as the Louisiana agricultural property tax exemption
1. Purchasers, such as cattlemen, dairymen, poultrymen, and others who produce livestock, can claim this exemption on purchases of animal feed or livestock products. But, such products must be consumed only by livestock that are part of the purchaser’s commercial or agricultural stock and may not be claimed on purchases of feed for animals held for personal use or to sustain animals for business purposes other than resale. (R.S. 47:301(10)(e))
2. Purchasers of seed, fertilizer, or pesticides for planting or treatment of crops grown in commercial quantities for sale or consumption by livestock intended for commercial sale may claim this exemption. Persons growing vegetables, ornamental plants, lawns, etc. for their personal use may not. (R.S. 47:301(10)(e) and 305.3)
3. Purchasers of containers used in the packaging of farm products that he has grown and is selling may claim this tax exemption. The containers must be sold with the farm products. (R.S. 47:305(D)(1)(f))
4. Purchasers of diesel fuel, butane, propane, and other liquefied petroleum gases that will be used for farm purposes as a power 
source or as a heating fuel for equipment that is used directly in a commercial growing or livestock production operation may claim this tax exemption. (R.S.47:305.37)
5. Purchasers of pharmaceuticals that will be administered to livestock used for agricultural purposes may claim this tax exemption.But, the pharmaceuticals must be administered to the livestock by the producer or a veterinarian in the course of furnishing professional services to qualifying producers. (R.S. 47:301(16)(f))
6. Purchasers of polyroll tubing sold or used for commercial farm irrigation may claim this exemption. (R.S. 47:305.63)

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