Terms Used In Louisiana Revised Statutes 47:815.1

  • Dealer: means and includes every person who sells special fuels at retail and delivers such special fuels into the fuel supply tanks of motor vehicles. See Louisiana Revised Statutes 47:801
  • Special Fuels: means and includes all combustible gases and liquids used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles, except such fuels as are subject to the tax imposed by Part I of Chapter 7 of Title 47 of the Louisiana Revised Statutes of 1950. See Louisiana Revised Statutes 47:801

The advertised price of special fuels dispensed by a retail dealer shall include all taxes levied and collected on such fuel.  Any advertisement of a price shall also clearly state whether the price is a “cash price” or a “credit price”.  

Acts 1990, No. 733, §1.