Statutes, codes, and regulations
Louisiana Revised Statutes
REVISED STATUTESTitle 47 - Revenue and TaxationSubtitle II - PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE
Chapter 2 - SALES TAX
Section 47:305.39 - Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption

La. Revenue and Taxation § 47:305.39

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Current with operative changes from the 2024 Third Special Legislative Session
Section 47:305.39 - Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption

Solely for purposes of the sales and use taxes levied by the state, such taxes imposed by R.S. 47:302(A), R.S. 47:321(A), and R.S. 47:331(A) shall not apply to direct consumer purchases of butane, propane, or other liquefied petroleum gases for the private residential purposes of cooking and heating.

La. Revenue and Taxation § 47:305.39

Added by Acts 1983, No. 654, §1, eff. July 1, 1984. Amended by Acts 1985, No. 622, §1, eff. July 1, 1986; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003.
Added by Acts 1983, No. 654, §1, eff. 7/1/1984. Amended by Acts 1985, No. 622, §1, eff. 7/1/1986; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. 7/1/2003.