Sales & Use Tax Blog

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

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).  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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