---
urn: urn:us-la:rs:3:1745
citation: "R.S. 3:1745"
status: active
breadcrumb: "Title 3 › Chapter 12 › Part III-B"
acts_citations:
  - { year: 1950, number: 210, section: 1, effective_date: null, role: enactment }
  - { year: 1958, number: 235, section: 1, effective_date: null, role: amendment }
  - { year: 1963, number: 63, section: 1, effective_date: null, role: amendment }
  - { year: 1968, number: 434, section: 1, effective_date: null, role: amendment }
  - { year: 1975, number: 134, section: 1, effective_date: null, role: amendment }
---

# Tax on sweet potato shipments

There is imposed and levied a tax at the rate of four cents per bushel of fifty pounds or fraction thereof on all Louisiana sweet potatoes inspected for shipment to fresh market outlets and to processing plants, and on sweet potatoes produced out-of-state and moved into Louisiana; except that a ten percent discount will be allowed on all processing stock to compensate for waste.