§172. Exemptions

Nothing in R.S. 45:161 through R.S. 45:171 shall apply to:

A. Persons engaged in operating:

(1) Hotel vehicles;

(2) Vehicles owned, leased or operated by the United States, this state or special district of the state or any political subdivision or any board, department or commission thereof;

(3) Funeral cars or ambulances, including vehicles operated by Medicaid or Medicare providers used exclusively for commercial nonemergency medical transportation.

(4) The following motor vehicles mainly located, operated and employed within the corporate limits of one incorporated municipality but not more than ten miles therefrom:

(a) Taxicabs not operated over regular routes or at regular or scheduled intervals or between fixed termini;

(b) Sightseeing passenger vehicles;

(c) Repealed by Acts 2012, No. 804, §2.

(d) Passenger carrying vehicles if operated within the limits of the parish of their domicile or if the major portion of their operations are conducted within the corporate limits of one municipality.

(5) Vehicles exclusively engaged in:

(a) the distribution of regularly published newspapers;

(b) The transportation of products of the forest, including logs, moss, ties, stave bolts, shingles, pulpwood, rough lumber, and wood chips, but not including products manufactured therefrom;

(c) the transportation of agricultural products but not including products manufactured therefrom;

(d) the transportation of fish (including shellfish) and shrimp;

(e) the transportation of livestock;

(f) the transportation of sand, gravel, shells, soil, clay, limestone aggregate or an aggregate of any one or more of such materials from pits, aggregate plant, or railroad cars to place of use or shipment.

(g) Repealed by Acts 1968, No. 219, §4.

(6) Repealed by Acts 1999, No. 1107, §2.

B. Motor vehicles operated:

(1) Solely in the transportation of school children and teachers to or from schools;

(2) In a car or van pool arrangement, whereby a prearranged membership group, not exceeding fifteen passengers, including the driver, commute between their residences, or other predetermined location, and their place of employment, and the members of a car or van pool may pay the driver an agreed upon amount as compensation for operating the pool.

(3) By bona fide farmers whose principal occupation is tilling the soil and whose transportation activities consist of transporting products of the forest, soil or waters of this state for hire, charge or compensation to market, for storage or to a place of shipment or manufacture and returning with goods and merchandise for use on their farms;

(4) Exclusively in transportation between a municipality and its airport if uninterrupted between such points and not in excess of nine miles.

(5) In the transportation of voting machines and election supplies from a parish warehouse to polling places and return.

C. Any other person engaged in bona fide transportation as a private carrier, or who being a bona fide agent, subsidiary or affiliate of the same and not otherwise engaged in for hire transportation service and when transporting or distributing its own property or products as an incident of its own business.

Added by Acts 1954, No. 95, §1. Amended by Acts 1960, No. 535, §1; Acts 1962, No. 73, §1; Acts 1965, No. 21, §1; Acts 1966, No. 125, §1; Acts 1974, No. 462, §1; Acts 1976, No. 184, §1; Acts 1976, No. 583, §1; Acts 1978, No. 546, §1, eff. July 12, 1978; Acts 1980, No. 133, §1; Acts 1983, No. 118, §1; Acts 1986, No. 511, §1; Acts 1987, No. 323, §1, eff. July 6, 1987; Acts 1987, No. 688, §1, eff. July 9, 1987; Acts 1988, No. 905, §1, eff. July 26, 1988; Acts 1999, No. 1107, §2; Acts 2012, No. 804, §§1, 2.

{{NOTE: SEE ACTS 1988, NO. 905, §2.}}