Louisiana § 47:305.39 Exclusions and exemptions; butane, propane, or other liquefied petroleum gases

Louisiana Statutes

§ 47:305.39 — Exclusions and exemptions; butane, propane, or other liquefied petroleum gases

Louisiana § 47:305.39

Title 47Revenue and Taxation

This text of Louisiana § 47:305.39 (Exclusions and exemptions; butane, propane, or other liquefied petroleum gases) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 47:305.39 (2026).

Text

§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.

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§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.

Legislative History

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; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.