Terms Used In Louisiana Revised Statutes 47:305.28

  • Dealer: includes every person who manufactures or produces tangible personal property for sale at retail, for use, or consumption, or distribution, or for storage to be used or consumed in a taxing jurisdiction. See Louisiana Revised Statutes 47:301
  • sale at retail: means a sale to a consumer or to any other person for any purpose other than for resale as tangible personal property, or for the lease of automobiles in an arm's length transaction, and shall mean and include all such transactions as the secretary, upon investigation, finds to be in lieu of sales; provided that sales for resale or for lease of automobiles in an arm's length transaction must be made in strict compliance with the rules and regulations. See Louisiana Revised Statutes 47:301
  • Storage: means and includes any keeping or retention in the taxing jurisdiction of tangible personal property for use or consumption within the taxing jurisdiction or for any purpose other than for sale at retail in the regular course of business. See Louisiana Revised Statutes 47:301
  • use: include the donation of food items to a food bank as defined in La. See Louisiana Revised Statutes 47:301

A.  The sales or use taxes imposed by the state of Louisiana or any such taxes imposed by any parish or municipality or other local entity within the state shall not apply to the sale at retail, the use, the consumption, the distribution, and the storage, to be used or consumed in this state, of any motor fuel known as gasohol, containing a blend of at least ten percent alcohol, if the alcohol therein has been produced, fermented, and distilled in Louisiana from agricultural commodities.  Alcohol to be used in gasohol must have been rendered unsuitable for human consumption at the time of its manufacture or immediately thereafter.

B.  Gasohol, in order to qualify for this exemption must have been dyed a color which shall be different and distinct from other gasolines.  The secretary of the Department of Revenue shall designate the color used and supplied by the dealer in the manufacture of gasohol.

Added by Acts 1979, No. 793, §2.  Acts 1985, No. 443, §1; H.C.R. No. 55, 1986 R.S.; Acts 1997, No. 658, §2.

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