Yes, the agricultural provisions were reorganized and consolidated into a single section, R.S. 47:305.3. The exemptions listed in this section apply to both state and local sales and use taxes beginning January 1, 2025.

The exemption for the first $50,000 of the purchase price of farm equipment (formerly R.S. 47:305.25(A)(1-3)) is increased to the first $150,000 of the purchase price. Additionally, the specific exemption for purchases for poultry production was repealed, but those purchases remain exempt under the broader exemption applicable to commercial farmers.