§ 70-91. Certain tangible personal property exempted from tax.

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 the authority 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 exempted 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 the authority 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to the farmer, natural gas, fuel oil and coal when used for boiler fuel, new trucks, new automobiles and new aircraft withdrawn from stock by factory authorized new truck, new automobile and new aircraft dealers, with the approval of the state collector of revenue, and titled in the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 state department of health and human resources.

(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 50 tons' load displacement and over, built in the state, 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 operating exclusively in foreign or interstate coastwise commerce, where such materials and supplies are loaded onto 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 casing, drill pipe and tubing in the authority for use offshore beyond the territorial limits of the state for the production of oil, gas, sulphur and other minerals or vessels leased for such purposes or for the providing of services to those engaged in such production.

(9)

The sale or use of 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.

(10)

The sale of admission tickets by little theater organizations.

(11)

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 nonresident symphony companies, nor to any performance intended to yield a profit to the promoters thereof.

(12)

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

(13)

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

(14)

The sale at retail of tangible personal property purchased within the authority for use exclusively beyond the territorial limits of the authority. If tangible personal property purchased tax free under the provisions of this section is later brought into the authority for use in the authority, the property shall be subject to the use tax as of the time it is brought in the authority for use in the authority, subject to the credit provided in section 70-148. If the first use of tangible personal property purchased in the authority for use beyond the territorial limits of the authority occurs in a city or parish of the state or in another city or county in a state other than Louisiana which imposes a sales or use tax, exemption provided in this section shall apply only if:

a.

The purchaser is properly registered for sales and use tax purposes in a city or parish in the state or in another 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 or in a city or county in a state other than Louisiana;

b.

The city or parish in the state 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 or city or county in a state other than Louisiana for use in the authority; and

c.

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

(15)

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.

(16)

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

(17)

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 Ordinance No. 763 or to sales or services involved in such contracts entered into and reduced to writing within 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.

(18)

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

(19)

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.

(20)

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

(21)

Sales or purchases made by blind persons in the conduct of a business which is exempt from license taxes by R.S. 47:305.15.

(22)

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.

(23)

Income on receipts from any coin-operated washing or drying machine in a commercial laundromat as defined in R.S. 47:305.17.

(24)

Purchases of airline equipment, airplane parts and airplanes of any commuter airline domiciled in the state as defined in R.S. 47:305.21.

(25)

Sales of monetized bullion having a total value of $1,000.00 or more. For purposes of this subsection, the term "monetized bullion" means coins or other forms of money manufactured from gold, silver or other metals, and heretofore, now or hereafter used as a medium of exchange under the laws of this state, the United States or any foreign nation.

(26)

A parish retail dealer who ordinarily purchases for resale equipment of a type not subject to titling under R.S. tit. 32, such equipment having a dealer's cost of not less than $3,000.00 per unit, and such equipment being:

a.

Mobile, motorized, self-propelled farm equipment and attachments thereto;

b.

Mobile, motorized, earth-moving equipment and attachments thereto; and/or

c.

Mobile, motorized, self-propelled construction equipment and attachments thereto;

and who withdraws an item of such equipment from inventory, for rental, as a method for promoting sales, shall be exempt from the payment of sales or use tax on the purchase price of the property when withdrawn from inventory for such rental. The dealer shall be liable for the tax levied on the rental income, and a sales tax upon any ultimate sale of such item.

(27)

The leasing of those vessels for use offshore beyond the territorial limits of the state for the production of oil, gas, sulphur and other minerals or for the providing of services to those engaged in such production.

(28)

The furnishing of vehicles by a dealer in new vehicles when such vehicles are withdrawn from inventory and furnished to a secondary school, college or public school board on a free loan basis for exclusive use in a driver education program accredited by the state department of education.

(Code 1958, § 15B-61)