Louisiana Revised Statutes Tit. 47, § 479. Exemptions from license fee or tax

(1) Farm tractors, self propelled farm equipment, and rubber-tired farm wagons and carts, which are designed primarily for field use and which are operated or moved only incidentally on the highways of this state, and which are used for farm purposes only.

(2) Trackless trolley coaches, buses or passenger coaches, or passenger carrying trailers or semi-trailers, operated wholly within the corporate limits of an incorporated municipality, or within the corporate limits of two or more contiguous, adjoining or abutting municipalities, and within a distance of one-half mile from the corporate limits thereof, under a franchise from one or all of said municipalities.

(3) Self-propelled motor cranes used exclusively for heavy construction by the building and utility industries in off-road construction, if such cranes or other equipment require special permits for operation on the highways because of over-size or overweight.

(4) Self-propelled oil well or gas well pulling units used exclusively for servicing oil or gas wells on off-road property, if such units require special permits for operation on the highways because of over-size or overweight.

(5) Log loaders used exclusively for loading logs.

(6) Trailers and semi-trailers with a gross vehicle weight rating of not more than twelve thousand pounds, when owned and used by a retail business in this state and designed and used exclusively for the purposes of pick-up or delivery of new, used, or repaired farm equipment.