Appeal of Louisiana BTA’s Ruling Regarding Sales Tax on Commercial, Non-Highway Fuel

August 7, 2017

Louisiana’s Board of Tax Appeals signed a Judgment on May 10th denying Agile’s refund claim for Louisiana sales and use tax per Louisiana Revised Statutes Section 47:301(10)(x) .

Appeal Fuels Sales Tax in Louisiana

On May 18th, Agile filed a Motion for Suspensive Appeal. Agile is pursuing an exemption for purchases of fuel including: jet fuel, aviation gasoline (avgas), off-road or dyed diesel, CNG, LNG, propane, butane, welding gases including oxygen, acetylene, etc.

In a related note on June 26th, Act 424 was signed into law by Governor Edwards. This Act amends the language in the section of the Statutes we had cited as the exemption for fuel. The revised law specifies that the exemption is now only for residential fuels. This strengthens our argument based on prior case law because it is a tacit admission that the “old” statute did not limit the exemption to residential fuel purchases.

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Yellow forklift carrying boxes in a warehouse.

Nebraska Sales Tax Exemption for Forklifts Used in Manufacturing

By Agile • July 21, 2025

The Nebraska sales tax exemption for forklifts used in manufacturing is generous compared to other states with similar exemptions. Nebraska has a few requirements and restrictions with their exemption, so the pioneers at Agile Consulting Group requested guidance from the Nebraska Department of Revenue for clarity on how manufacturers should be claiming the exemption. The Department’s Policy Section issued Agile proprietary and unique Tax Guidance that addresses the taxability of various purchase categories associated with the Nebraska sales tax exemption for forklifts used in manufacturing.