Lafayette City-Parish Consolidated Government |
Code of Ordinances |
LAFAYETTE CITY-PARISH CONSOLIDATED GOVERNMENT CODE OF ORDINANCES |
Chapter 82. TAXATION |
Article IV. PARISH SALES AND USE TAX |
Division 3. EXEMPTIONS AND EXCLUSIONS |
§ 82-321. Generally.
The taxes imposed by the provisions of this article shall not apply to transactions involving the following tangible personal property:
(1)
The tax shall not apply to the gross proceeds derived from the sale in the 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 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, or 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 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fertilizer and containers used for farm products, when sold directly to the farmer; natural gas; and new automobiles withdrawn from stock by factory-authorized new automobile dealers, with the approval of the collector of revenue of the state, and titled in the dealer's name for use as demonstrators.
(5)
The tax shall not apply to 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, or to the gross proceeds from the sale of such ships, vessels or barges when sold by the builder thereof.
(6)
The tax shall not apply to 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 upon the ship or vessel for use or consumption in the maintenance and operation thereof; or to repair services performed upon ships or vessels operating exclusively in foreign or in interstate coastwise commerce; or 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; or to laundry services performed for the owners 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 tax shall not apply to the sale at retail of seeds for use in the planting of any kind of crops.
(8)
The tax shall not apply to the sale of casing, drill pipe and tubing in the parish for use offshore beyond the territorial limits of the state for the production of oil, gas, sulphur and other minerals.
(9)
The tax shall not apply to 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 tax shall not apply to the sale of admission tickets by Little Theater organizations.
(11)
The tax shall not apply to 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, or to any performance intended to yield a profit to the promoters thereof.
(12)
The tax shall not apply to the use of films or photoplays from a distribution agency by the operator of a motion picture theater.
(13)
The tax shall not apply to the sale at retail of pesticides used for agricultural purposes, including particularly, but not by way of limitation, insecticides, herbicides and fungicides.
(14)
The tax shall not apply to 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 subsection is later brought into the parish for use in the parish, the property shall be subject to the use tax as of the time it is brought into the parish for use in the parish, subject to the credit provided in section 82-373.
(15)
The sales tax levied by this article shall not 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 the statute or ordinance levying such tax, 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.
(16)
The tax shall not apply to purchases of equipment used in firefighting by a bona fide organized public volunteer fire department.
(17)
The tax shall not apply to 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 connected with the entertainment events, are used for the purposes for which the organization furnishing the events was organized.
(Parish Code 1977, § 21-41)