§ 13-101. Generally.

(a)

The gross proceeds derived from the sale in this parish of livestock, poultry and other farm products direct from the farm are exempted from the tax levied by this article, 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 producer, they are not exempted from the tax imposed by this article. The gross proceeds derived from the sale in this parish of livestock at public sales sponsored by breeder's or registry associations or livestock auction markets are exempted from the tax levied by this article. When public sales of livestock are made to consumers by any person other than through a public sale sponsored by a breeders' or registry association or a livestock auction market, they are not exempted from the tax imposed by this article. This section shall be construed as exempting race horses entered in races and claimed at any racing meet held in Louisiana, whether the horse claimed was owned by the original breeder or not.

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 product 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. For the purposes of this section, "agricultural commodity" means horticultural, viticultural, poultry, farm and range products, and livestock and livestock products.

(b)

The use tax, as defined herein, 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.

(c)

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. Where a part of the cost price of a motor vehicle is represented by a motor vehicle returned to the dealer's inventory, the use tax is payable on the total cost price less the wholesale value of the article returned.

(d)

The sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this parish of the following tangible personal property is hereby specifically exempted from the tax imposed by this article:

(1)

Gasoline;

(2)

Steam;

(3)

Water, not including mineral water or carbonated water or any water put in bottles, jugs, or containers, all of which are not exempted;

(4)

Electric power or energy, and any materials or energy sources used to fuel the generation of electric power for resale or used by an industrial manufacturing plant for self-consumption or cogeneration;

(5)

Newspapers;

(6)

Fertilizer and containers used for farm products when sold directly to the farmer;

(7)

Natural gas;

(8)

All energy sources when used for boiler fuel except refinery gas when used for boiler fuel;

(9)

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 secretary of the department of revenue and taxation titled in the dealer's name for use as demonstrators;

(e)

Sales of meals furnished to the staff and students of educational institutions, including kindergartens; the staff and patients of hospitals; the staff, inmates, and patients of mental institutions; boarders of rooming houses, and occasional meals furnished in connection with or by educational, religious or medical organizations are exempt from the taxes imposed by this article, if the meals are consumed on the premises where purchased; however, sales by any of the above in facilities open to outsiders or to the general public are not exempt from the taxes imposed by this article.

(f)

However, sales taxes authorized and imposed by any parish school board, or municipality, or other local taxing authority shall not apply to the sale of prescription drugs under the pharmaceutical vendor program of Title XIX of the Social Security Act as administered by the department of health and human resources of the state.

(g)

It is not the intention of this article to levy a tax upon articles of tangible personal property imported into this parish, or produced or manufactured in this parish, for export; nor is it the intention of this article to levy a tax on bona fide interstate commerce. It is, however, the intention of this article to levy a tax on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this parish, of tangible personal property after it has come to rest in this parish and has become a part of the mass of property in this parish.

(h)

The sales, use and lease taxes imposed by this article shall not apply to 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 and the sales and use tax shall not apply to licensors or distributors thereof.

(i)

"Demonstrators" as used in paragraph (d)(9) of this section shall mean new trucks, new automobiles and new aircraft titled in the dealer's name for use as demonstrators which are kept primarily on the dealer's premises during normal business hours and which are available for demonstration purposes; provided, however, that the occasional use of such demonstrator by authorized personnel of the dealer shall not disqualify such demonstrator from the exemption herein designated.

(Ord. of 9-10-85, § 4.01)