Louisiana qualifies agricultural exemptions: feed, seed, and fertilizer

July 3, 2017

Katherine Mullen

Author

Sovos

This blog was last updated on June 26, 2021

Senate Bill 97 (Act No. 378) qualifies the Louisiana sales and use tax exemptions for certain agricultural items. Effective January 1, 2018, sales of seeds used for planting crops, pesticides used for agricultural purposes, liquefied petroleum gases used for farm purposes, and commercial farm irrigation equipment will only be exempt when made to commercial farmers.

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Katherine Mullen

Katherine Mullen is a Regulatory Counsel at Sovos. Within Sovos' Regulatory Analysis function, Katherine researches U.S. transaction tax. Katherine holds a B.A. in English Literature from McGill University, an M.S. in Library Science from Simmons College and a J.D. from Suffolk University School of Law. Katherine is a member of the Massachusetts Bar.