La. Admin. Code tit. 61, § I-4404 - Seeds Used in Planting Crops
A.
The sale at retail of seeds for use by a commercial farmer in the planting of
crops of any kind is exempt from state and local sales or use tax. Crops do not
include 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 commercial farmer is
engaged in the business of harvesting those plants and selling them in the
commercial market.
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 made by a commercial farmer.
C. A commercial farmer must present a valid
commercial farmer certification certificate and applicable exemption
certificate at the time of the purchase. The seller must keep a record of the
presentation of such documentation. If the dealer fails to retain evidence of
the valid certification and exemption certificate then the dealer will be
liable for the sales tax on such purchase.
Notes
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