§305.28.  Exclusions and exemptions; gasohol

A.  The sales or use taxes imposed by the state of Louisiana or any such taxes imposed by any parish or municipality or other local entity within the state shall not apply to the sale at retail, the use, the consumption, the distribution, and the storage, to be used or consumed in this state, of any motor fuel known as gasohol, containing a blend of at least ten percent alcohol, if the alcohol therein has been produced, fermented, and distilled in Louisiana from agricultural commodities.  Alcohol to be used in gasohol must have been rendered unsuitable for human consumption at the time of its manufacture or immediately thereafter.

B.  Gasohol, in order to qualify for this exemption must have been dyed a color which shall be different and distinct from other gasolines.  The secretary of the Department of Revenue shall designate the color used and supplied by the dealer in the manufacture of gasohol.

Added by Acts 1979, No. 793, §2.  Acts 1985, No. 443, §1; H.C.R. No. 55, 1986 R.S.; Acts 1997, No. 658, §2.