Louisiana Revised Statutes 47:305.39 – Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption
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Terms Used In Louisiana Revised Statutes 47:305.39
- use: include the donation of food items to a food bank as defined in La. See Louisiana Revised Statutes 47:301
Solely for purposes of the sales and use taxes levied by the state, such taxes imposed by La. Rev. Stat. 47:302(A), La. Rev. Stat. 47:321(A), and La. Rev. Stat. 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.
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.