La. Stat. tit. 47 § 305.39

Current with changes from the 2024 3rd Extraordinary 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), 321(A), 321.1(A), and 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. R.S. § 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.

Amended by Acts 2024EX3, No. 11,s. 2, eff. 12/4/2024, app. 1/1/2025.

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.