La. Admin. Code tit. 61 § I-3101

Current through Register Vol. 50, No. 9, September 20, 2024

Section I-3101 - Government Exemptions

A.Delivered in Lots of 6,000 Gallons or More- 6,000 gallons or more of gasoline shall be ordered at one time, which order shall be evidenced by writing, as provided in §3101. F and that delivery shall be made at the rate of not less than 6,000 gallons during a 72-hour period.

B.Armed Forces of the United States- the national military establishment, including the Department of the Army, Department of the Navy, and Department of the Air Force of the United States Government and all of the branches, agencies, and instrumentalities of those departments.

C.For Aviation Purposes- aviation gasoline purchased by the national military establishment for use in propelling aircraft, whether purchased for use at airfields or airports of the national Military Establishment or purchased elsewhere.

D.United StatesGovernment- shall include the agencies, departments and instrumentalities thereof, but shall not include private persons, firms, corporations or associations of persons acting as agent for the United States Government or any of its departments, agencies or instrumentalities.

E.Ships of theUnited StatesNavy or Coast Guard- in order to give expression to the intent and purpose of the above mentioned statutes, the phrase will be deemed to include any self-propelled motor craft or vessel owned or operated by the United States government.

F. To substantiate claims for tax exemptions or refunds, the dealer is hereby required to obtain and keep on file for the inspection of the secretary (formerly called the collector) of the Department of Revenue and Taxation purchase orders of invoices, or written evidence thereof, showing either the time and amounts of delivery or the use to be made of the gasoline, whichever is the basis of the exemption, in conformity with this regulation, which orders, invoices or written evidence thereof shall be signed by a representative of the department, agency or instrumentality of the government claiming the exemption. This written evidence may be in the form of a signed rubber stamp certificate on the documents, showing the time and amount of delivery or the use to be made of the gasoline.

La. Admin. Code tit. 61, § I-3101

Adopted by the Department of Revenue and Taxation, August 1949.

AUTHORITY NOTE: Adopted in accordance with R.S. 47:715.