§ 18-61. Exempt tangible personal property.

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 this town 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 division; 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 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 division, 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) a.

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.

b.

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

(4)

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

(i)

Gasoline;

(ii)

Steam;

(iii)

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

(iv)

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;

(v)

Newspapers;

(vi)

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

(vii)

Natural gas;

(viii)

All energy sources when used for boiler fuel except refinery gas. Refinery gas shall be subject to the tax imposed by this article; provided that, its value shall be the product of fifty-two cents ($0.52) multiplied by a fraction the numerator of which shall be the posted price for a barrel of West Texas Intermediate Crude Oil on December first of the preceding calendar year, and the denominator of which shall be twenty-nine dollars ($29.00), for each thousand cubic feet;

(ix)

New trucks, new automobiles, and new aircraft withdrawn from stock by factory authorized new truck new automobile, and new aircraft dealers, and used trucks and used automobiles withdrawn from stock by new or used motor vehicle dealers, with the approval of the secretary of the Department of Revenue and Taxation titled in the dealer's name for use as demonstrators.

"Demonstrators", as used in this section shall mean new and used trucks, new and used 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.

(x)

Orthotic devices, prosthetic devices, prostheses and restorative materials utilized by or prescribed by dentists in connection with health care treatment or for personal consumption or use.

b.

The taxes imposed by this article shall not apply to the sale of prescription drugs under the pharmaceutical vendor program for Title XIX of the Social Security Act as administered by the Department of Health and Human Resources of the State of Louisiana.

c.

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

d.

Food sales by restaurants, drive-ins, snack bars, candy and nut counters, private clubs and sales made by an establishment not specifically exempted elsewhere who furnish facilities for consumption of food on the premises are not exempt.

(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 fifty (50) ton load displacements 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)

Materials and supplies purchased by 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; nor to repair services performed upon ships or vessels operating exclusively 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 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.

(7)

The sale at retail of seeds for use in the planting of any kind of crops.

(8)

The purchase or lease of airplane equipment, airplane parts and airplanes by and commuter airline domiciled in the state.

(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 non-profit corporations or by any other domestic non-profit 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 non-resident 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 of photoplay.

(13)

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

(14)

The sale at retail of tangible personal property purchased within this town for use exclusively beyond the territorial limits of this town. If tangible personal property purchased tax free under the provisions of this section is later brought into this town for use herein, the property shall be subject to the use tax as of the time it is brought into the town for use herein, subject to the credit provided in section 18-103.

If the first use of tangible personal property purchased in this town for use beyond the territorial limits of this town occurs in a town in the state or in a town in a state other than Louisiana which imposes a sales or use tax, exemption provided herein shall apply only if:

a.

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

b.

The town in the state or town in a state other than Louisiana in which the first use occurs grants on a reciprocal basis a similar exemption on purchases within that town in the state or town in a state other than Louisiana for use in this town; and

c.

The purchaser obtains from the tax collector a certificate authorizing him to make the non-taxable purchases authorized under this section.

(15)

The sales, use and lease taxes imposed by this article shall not apply to the amounts paid by radio and television broadcasters for the 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.

(16)

The sales, use and lease taxes imposed by this division shall not apply to the purchase or rental by private individuals of machines, parts thereof and materials and supplies which a physician has prescribed for home rental dialysis.

(17)

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

(18)

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 organizations furnishing the events were organized.

(19)

a.
Sales of tangible personal property at, or admission charges for, outside gate admissions to, or parking fees associated with, 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, including the furtherance of the civic, educational, historical, charitable, fraternal or religious purpose of the organization. The exemption provided herein shall not apply to any event intended to yield a profit to the promoter or to any individual contracted to provide serviced or equipment, or both, for the event.

(i)

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.

(ii)

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.

b.

This sponsorship of any event by any organization applying for an exemption hereunder must be genuine. Sponsorship will not be genuine in any case in which exemption from taxation is a major consideration leading to such sponsorship.

c.

An exemption certificate must be obtained from the tax collector, under such regulations as he shall prescribe, in order for nonprofit organizations to qualify for the exemption provided in this section.

In the event the tax collector denies tax exempt status under this section, the organization may appeal such ruling to the taxing authority; provided however, that any organization which endorses any candidate for political office or otherwise is involved in political activities shall not be eligible for the exemption herein provided.

(20)

Sales or purchases made by blind persons in the conduct of a business which is exempt from license taxes by R.S. 46:371 through 46:373.

(21)

Necessary fees incurred in connection with the installation and service of cable television. Such exemption shall not apply to purchases made by any cable television system, but shall only apply to funds collected from the subscriber for regular service, installation and repairs.

(22)

Income or receipts from any coin-operated washing or drying machine in a commercial laundromat. A commercial laundromat, for purposes of this subsection, is defined to be any establishment engaged solely in the business of furnishing washing or drying laundry services by means of coin-operated machines.

(23)

Vessels which are leased for use offshore beyond the territorial limits of this state for the production of oil, gas, sulphur and other minerals or for the providing of services to those engaged in such production.

(24)

Purchases by a state retail dealer for resale of equipment of a type not subject to titling under Louisiana Revised Statutes Title 32, such equipment having a dealer's cost of not less than three thousand dollars ($3,000.00) per unit, and such equipment being (i) mobile, motorized self-propelled farm equipment and attachments thereto; (ii) mobile, motorized self-propelled earth moving equipment and attachments thereto; and/or (iii) mobile, motorized self-propelled construction equipment and attachments thereto; and withdrawals by such retail dealer of an item of such equipment from inventory, for rental as a method for promoting sales, shall be exempt from the payment of a sales or use tax on the purchase price of the property when withdrawn from inventory for such rental, however, such retail dealer shall be liable for the tax levied on the rental income; and a sales tax upon any ultimate sale of said item.

(25)

Sales of monetized bullion having a total value of one thousand dollars ($1,000.00) or more. For purposes of this subsection "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)

Purchases of capital mass transit equipment by any political subdivision or by any agency as defined in R.S. 42:1111. Capital mass transit equipment is defined for the purposes of this subsection as buses, other vehicles, facilities and other equipment useful and necessary for the provision of public transportation service.

(27)

The sale at retail, the use, the consumption, the distribution and the storage to be used or consumed in this state of any motor fuel known as gasohol containing a blend of at least ten (10) percent alcohol, if the alcohol therein has been distilled in the state from agricultural commodities. Alcohol to be used in gasohol must have been rendered unsuitable for human consumption at the time of its manufacture or immediately thereafter. Gasohol, in order to qualify for this exemption must have been dyed a color which shall be different and distinct from other gasolines. The secretary of the Department of Revenue and Taxation shall designate the color used and supplied by the dealer in the manufacture of gasohol.

(28)

The sale at retail, the use, the consumption, the distribution and the storage for use or consumption in this town of each item or article of tangible personal property by a sheltered workshop for the mentally retarded licensed by the Department of Health and Human Resources as a day developmental training center for the mentally retarded.

(29)

The 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 this division levying same or to sales or services involved in such contracts entered into and reduced to writing within ninety (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.

(30)

The sales of Ducks Unlimited or any of its chapters or any rental or purchase of property or services by Ducks Unlimited or any of its chapters.

(31)

Purchases by any organization qualifying under provision of R.S. 305:43 which is nonprofit and dedicated exclusively to the conservation of the migratory waterfowl of the North American continents and to the preservation and conservation of wetland habitat.

(32)

Purchases and sales of the following, including all chemical supplies necessary to produce such items whether manufactured by a printer or purchased from a subcontractor:

a.

Artwork

b.

Blankets and bars

c.

Chemical

d.

Color separations

e.

Dies

f.

Film, including negatives

g.

Offset plates

h.

Press proofs and photomechanical proofs

i.

Layouts

j.

Typesetting

k.

Rubber plates

l.

Paper

m.

Ink.

(33)

Hourly, daily or periodic mileage or other charges referred to as "per diem or car hire" on freight cars and rolling stock when such charges are paid by reason of the presence of freight cars and rolling stock owned by another on the tracks of the taxpayer; Piggy-back trailers or containers when brought into or operated as piggy-back trailers or containers in this parish; Rolling stock, such as engines, switch engines, freight cars and machinery owned, operated, or leased by a railroad or any other person, firm, or corporation.

(34)

Purchases of the following items when purchased with United States Department of Agriculture food stamp coupons:

a.

Plants when purchased for production of food, where the food is to be consumed by the purchaser;

b.

Seeds when purchased for the production of food, where the food is to be consumed by the purchaser;

c.

Ice purchased for personal consumption by the purchaser, not including ice used as a refrigerant;

d.

Water purchased for personal consumption by the purchaser.

(35)

Purchases of the following items when purchased with United States Department of Agriculture food stamp coupons and purchases made under the Women, Infants and Children's Program:

a.

Eligible food items, as defined by the United States Department Of Agriculture regulations for the Food Stamp Program, when such food items are purchased with United States food stamp coupons;

b.

Eligible food items authorized for purchase under the Women, Infants and Children's (WIC) Program as administered by the Louisiana Department of Health and Human Resources, when such items are purchased with WIC program vouchers.

(36)

The sale of any human tissue transplant to include all human organs, bone, skin, cornea or blood or blood products transplanted from one individual into another recipient individual.

(37)

Advertising services rendered by an advertising business, including but not limited to advertising agencies, design firms, and print and broadcast media, or any member, agent, or employee thereof, to any client whether or not such service also involves a transfer to the client of tangible personal property. However, a transfer of mass-produced advertising items by an advertising business which manufactures the items itself to a client for the client's use, which transfer involves the furnishing of minimal services other than manufacturing services by the advertising business shall be a taxable sale or use of tangible personal property; provided that in no event shall tax be levied on charges for creative services which are separately invoiced.

(38)

Value of catalogs distributed or intended for the distribution in the state, without charge to the recipient.

(39)

Pharmaceutical samples approved by the United States Food and Drug Administration which are manufactured in the state or imported into the state for distribution without charge to physicians, dentists, clinics or hospitals.

(Ord. No. 8-1992-1, § 3.01, 8-10-92)