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Rs 47:305.37 Exclusions And Exemptions; Diesel Fuel, Butane, Propane, Or Other Liquefied Petroleum Gases Used For Farm Purposes

§305.37. Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied

petroleum gases used for farm purposes

NOTE: Subsection A eff. until Jan. 1, 2018. See Acts 2017, No. 378, §1.

A. The state taxes imposed by R.S. 47:302(A), R.S. 47:321(A), and R.S. 47:331(A)

shall not apply to diesel fuel, butane, propane, or other liquefied petroleum gases used or

consumed for farm purposes. The secretary of the Department of Revenue shall adopt and

promulgate rules and regulations necessary to effectuate the exemptions granted by this

Section.

NOTE: Subsection A as amended by Acts 2017, No. 378, §1, eff. Jan. 1,

2018.

A. The state taxes imposed by R.S. 47:302(A), R.S. 47:321(A), and R.S. 47:331(A)

shall not apply to diesel fuel, butane, propane, or other liquefied petroleum gases used or

consumed for farm purposes by a commercial farmer as defined in R.S. 47:301(30). The

secretary of the Department of Revenue shall adopt and promulgate rules and regulations

necessary to effectuate the exemptions granted by this Section.

B. In Rapides Parish:

(1) The parish school board may by resolution adopted by the board provide an

exemption from its sales and use tax as is provided for state sales tax in Subsection A of this

Section.

(2) The governing authority of a municipality may by resolution or ordinance provide

an exemption as is provided for state sales tax in Subsection A of this Section from its sales

and use tax and all sales and use taxes of political subdivisions levied solely within the

territory of the municipality, except school board taxes.

(3) The governing authority of the parish may by resolution or ordinance provide an

exemption as is provided for state sales tax in Subsection A of this Section from its sales and

use tax and all sales and use taxes of political subdivisions levied within the territory of the

parish and all sales taxes levied both within and without the municipality, except school

board taxes.

Added by Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan.

1, 1983; Acts 1985, No. 511, §1; Acts 1985, No. 621, §1, eff. July 1, 1986; H.C.R. No. 55,

1986 R.S.; Acts 1998, No. 35, §1, eff. July 1, 1998; Acts 2011, 1st Ex. Sess., No. 42, §1; Acts

2017, No. 378, §1, eff. Jan. 1, 2018.

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Local Government
Louisiana
3
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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

Keywords
tax
exemption
sales
parish
taxes
municipality
resolution
provide
levied
liquefied