Source: http://rabbit.monqcle.com/contents/statutes/Louisiana%20Revised%20Statutes/TITLE%2047%20Revenue%20and%20Taxation/RS%2047%3A305.37%20Exclusions%20and%20exemptions%3B%20diesel%20fuel%2C%20butane%2C%20propane%2C%20or%20other%20liquefied%20petroleum%20gases%20used%20for%20farm%20purposes
Timestamp: 2020-05-27 03:38:15
Document Index: 168682269

Matched Legal Cases: ['§305', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1']

Louisiana | RS 47:305.37 Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied petroleum gases used for farm purposes | Rabbit Crowd Library
§305.37. Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied
petroleum gases used for farm purposes
NOTE: Subsection A eff. until Jan. 1, 2018. See Acts 2017, No. 378, §1.
A. The state taxes imposed by R.S. 47:302(A), R.S. 47:321(A), and R.S. 47:331(A)
shall not apply to diesel fuel, butane, propane, or other liquefied petroleum gases used or
consumed for farm purposes. The secretary of the Department of Revenue shall adopt and
promulgate rules and regulations necessary to effectuate the exemptions granted by this
NOTE: Subsection A as amended by Acts 2017, No. 378, §1, eff. Jan. 1,
consumed for farm purposes by a commercial farmer as defined in R.S. 47:301(30). The
secretary of the Department of Revenue shall adopt and promulgate rules and regulations
necessary to effectuate the exemptions granted by this Section.
B. In Rapides Parish:
(1) The parish school board may by resolution adopted by the board provide an
exemption from its sales and use tax as is provided for state sales tax in Subsection A of this
an exemption as is provided for state sales tax in Subsection A of this Section from its sales
and use tax and all sales and use taxes of political subdivisions levied solely within the
territory of the municipality, except school board taxes.
(3) The governing authority of the parish may by resolution or ordinance provide an
exemption as is provided for state sales tax in Subsection A of this Section from its sales and
use tax and all sales and use taxes of political subdivisions levied within the territory of the
parish and all sales taxes levied both within and without the municipality, except school
board taxes.
Added by Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan.
1, 1983; Acts 1985, No. 511, §1; Acts 1985, No. 621, §1, eff. July 1, 1986; H.C.R. No. 55,
1986 R.S.; Acts 1998, No. 35, §1, eff. July 1, 1998; Acts 2011, 1st Ex. Sess., No. 42, §1; Acts
2017, No. 378, §1, eff. Jan. 1, 2018.