§ 82-77. Exclusions and exemptions.

(a)

The gross proceeds derived from the sale in this city 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 the producer, they are not exempted from the tax imposed by this article; but 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, the term "agricultural commodity" means horticultural, viticultural, poultry, farm and range products, and livestock and livestock products.

(b)

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.

(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.

(d)

The sale at retail, and the use, the consumption, the distribution and the storage, to be used or consumed in this city, of the following tangible personal property is hereby specifically exempted from the tax imposed by this article: gasoline, steam and 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fertilizer and containers used for farm products when sold directly to the farmer; natural gas; and new automobiles withdrawn from stock by factory-authorized new automobile dealers, with the approval of the collector of revenue, and titled in the dealer's name for use as demonstrators.

(e)

It is not the intention of this article to levy a tax upon articles of tangible personal property imported into this city, or produced or manufactured in this city, 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 city, of tangible personal property after it has come to rest in this city and has become a part of the mass of property in this city.

(f)

The provisions of this article shall not apply in respect to the use or consumption or distribution or storage of tangible personal property for use or consumption in this city upon which a like tax equal to or greater than the amount imposed by this article has been paid in another city. The proof of the payment of such tax shall be according to rules and regulations made by the collector. If the amount of tax paid in another city is not equal to or greater than the amount of tax imposed by this article, then the dealer shall pay to the collector an amount sufficient to make the tax paid in the other city and in this city equal to the amount imposed by this article.

(g)

The provisions of this article shall not apply to sales of materials, equipment and machinery which enter into and become component parts of ships or 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.

(h)

The provisions of this article shall not apply to 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 thereof; or to repair services performed upon ships or vessels operating exclusively in foreign or interstate coastwise commerce; or to the material 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.

(i)

The provisions of this article shall not apply to the sale at retail of seeds for use in the planting of any kind of crops.

(j)

The collector shall promulgate rules and regulations designed to carry out the provisions of this section, and any transaction not strictly in compliance with such rules and regulations shall lose the exemption provided in this section.

(Ord. No. 50, § VII, 12-19-60; Ord. No. 74, § 3, 9-4-62)

State law reference

Exemptions from tax, R.S. 33:2716.1, 33:2717, 47:302(E), 47:305 et seq.