La. Revenue and Taxation § 47:305.37

Current with operative changes from the 2024 Third Special Legislative Session

Section 47:305.37 - Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied petroleum gases used for farm purposes

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.

La. Revenue and Taxation § 47:305.37

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.

Amended by Acts 2017, No. 378,s. 1, eff. 1/1/2018.

Added by Acts 1982, No. 820, §1, eff. 1/1/1983; Acts 1982, No. 873, §1, eff. 1/1/1983; Acts 1985, No. 511, §1; Acts 1985, No. 621, §1, eff. 7/1/1986; H.C.R. No. 55, 1986 R.S.; Acts 1998, No. 35, §1, eff. 7/1/1998; Acts 2011, 1st Ex. Sess., No. 42, §1.