§ 47:305.20 — Exemptions; Louisiana commercial fishermen

Louisiana § 47:305.20

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§305.20. Exemptions; Louisiana commercial fishermen
A. A Louisiana resident domiciled in Louisiana who possesses a valid Louisiana
commercial fishing license as may be necessary for commercial fishing ventures, including
but not limited to a vessel license issued pursuant to R.S. 56:304, and who is an owner of a
vessel operated primarily for the conduct of commercial fishing as a trade or business and
which the Department of Wildlife and Fisheries determines will be predominantly and
principally used for commercial fishing ventures and whose catch is for human consumption
shall be exempt from the sales, use, lease, and services taxes imposed by any taxing
authority. The exemption shall comport with the provisions of Subsection C of this Section.
Possession of a commercial fishing license issued by the Department of Wildlife and
Fisheries shall not be used as the sole determination that a vessel will be used predominantly
and principally for commercial fishing ventures.
B.(1) The Department of Revenue, after consulting with the Department of Wildlife
and Fisheries, shall immediately issue rules and regulations for the enforcement of these
provisions. Through its agents, it shall issue a certificate of exemption to those who have
demonstrated their qualification under the provisions of this Section. Except as provided in
Paragraph (2) of this Subsection, no such certificate shall be issued to any person who does
not present to the department a notarized statement that he derives or intends to derive his
primary source of income, which means not less than fifty percent, from commercial fishing.
(2) In lieu of a notarized statement, a person acting on his own behalf, with sufficient
personal identification and documentation, may execute a signed statement before an
authorized employee of the Department of Revenue.
(3) A separate certificate of exemption shall be issued for each vessel which the
applicant has demonstrated, to the satisfaction of the department, will be used principally and
predominantly for commercial fishing ventures. The certificate shall identify the vessel to
which the exemption shall be applicable. This certificate shall be made available without
charge to qualified applicants. Such certificates are not transferable and shall be presented
in order to obtain the exemption.
C. An owner who has obtained a certificate of exemption shall, with respect to the
vessel identified in the certificate for the harvesting or production of fish and other aquatic
life, including shrimp, oysters, and clams be exempt from the taxes described in Subsection
A of this Section, as follows:
(1) Taxes applied to the materials and supplies necessary for repairs to the vessel or
facility if they are purchased by the owner and later become a component part of the vessel.
(2) Taxes applied to materials and supplies purchased by the owner of the vessel
where the materials and supplies are loaded upon the vessel for use or consumption in the
maintenance and operation thereof for commercial fishing ventures. For purposes of this
Paragraph, it shall make no difference whether the vessel is engaged in interstate, foreign,
or intrastate commerce.
(3) Taxes applied to repair services performed upon the vessel. For the purposes of
this Paragraph, it shall make no difference whether the vessel is engaged in intrastate,
interstate, or foreign commerce.
(4) Taxes applied to the purchase of gasoline, diesel fuel, and lubricants for the
vessel.
D. Any person who would otherwise be entitled to a certificate of exemption, shall
be exempt from all taxes applied to the purchase of any vessel which the Department of
Revenue determines, in accordance with rules and regulations, will be used principally and
predominantly for commercial fishing ventures. This determination may be made prior to
the sale by the department at which time it shall issue to the applicant a certificate of
exemption. Where application is made prior to the purchase, the burden shall be on the
applicant to demonstrate that the vessel will be used principally and predominantly for
commercial fishing ventures. If application for a certificate of exemption is made after
purchase, a certificate of exemption shall issue and the Department of Revenue shall give a
rebate, out of funds made available therefor, for all taxes paid; but this shall take place only
where the applicant has demonstrated his and the vessel's qualifications under this Section.
E. When a commercial fisherman objects to a refusal of the Department of Revenue
to issue a certificate under this Section, he may appeal such ruling to the Board of Tax
Appeals, which may overrule the secretary and grant tax exempt status if there is a
determination that the denial was arbitrary, capricious, or unreasonable.
F. Any person who knowingly uses his certificate for a purpose other than that
authorized in this Section, and any person who knowingly participates in the obtaining of or
the misusing of the certificate, whether present or absent and whether they directly commit
the act constituting this offense, aid and abet in its commission, or directly or indirectly
counsel or procure another to commit the crime, shall be subject to a fine of not less than one
hundred dollars per offense nor more than one thousand dollars per offense, and
imprisonment without hard labor for not less than one day nor more than three months.
G. Repealed by Acts 2023, No. 62, §2.

Legislative History

Acts 1975, No. 811, §1; Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1984, No. 866, §1; Acts 1984, No. 687, §1; H.C.R. 55, 1986 R.S.; Acts 1988, No. 239, §2; Acts 1990, No. 162, §1; Acts 1991, No. 896, §1; Acts 1996, No. 24, §1, eff. June 27, 1996; Acts 1997, No. 658, §2; Acts 2009, No. 446, §1, eff. July 1, 2009; Acts 2010, No. 1003, §1, eff. July 8, 2010; Acts 2023, No. 62, §§1, 2; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.