R-1388 (10/10)
Rail Rolling Stock and Railroad Ties
Sales Tax Exemption Certificate
Louisiana Revised Statute 47:305.50(E) & (F)
Louisiana Department of Revenue
Special Programs Division
P.O. Box 66362
Baton Rouge, LA 70896-6362
Telephone: (225) 219-7462 Option 3 • (TDD): (225) 219-2114
Louisiana Revised Statute 47:305.50(E) provides an exemption for rail rolling stock sold or leased in this state. Parts or services used in
the fabrication, modification or repair of rail rolling stock are also exempted. Louisiana 47:305.50(F) exempts the sales of railroad ties to
a railroad that are sold prior to long-term preservative treatment provided the ties are destined for use outside Louisiana.
PLEASE PRINT OR TYPE.
Purchaser Information
Purchaser/Railroad
Business Address
City
State
ZIP
The purchaser named above certifies that: (Mark one or more, as applicable.)
Rail rolling stock leased or sold in Louisiana (RS 47:305.50(E)(1)).
Sales of parts or services used in the fabrication, modification or repair of rail rolling stock in Louisiana (RS 47:305.50(E)(2)).
Sales of railroad ties to a railroad that are sold prior to long-term preservative treatment. Railroad ties must be destined for
installation outside of Louisiana (RS 47:305.50(F)).
Misuse of this exemption certificate will subject the purchaser or seller to payment of the tax and all civil or criminal penalties provided for by Title 47 of
the Louisiana Revised Statutes.
Authorization
Purchasing Officer/Agent
Title
Signature
Date
(dd/mm/yyyy)
X