SLS 11RS-466 ORIGINAL
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2011
SENATE BILL NO. 231
BY SENATOR WALSWORTH
TAX/SALES. Extends termination of the state sales and use tax exclusion for certain
alternative substances used as fuel by manufacturers. (gov sig)
AN ACT1
To amend and reenact Section 3 of Act No. 345 of the 2005 Regular Session of the2
Legislature, relative to sales and use taxes; to provide relative to the state sales and3
use tax exclusion for certain alternative substances used as fuel by manufacturers;4
to extend the effectiveness of the exclusion; to provide for an effective date; and to5
provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. Section 3 of Act No. 345 of the 2005 Regular Session of the Legislature8
is hereby amended and reenacted to read as follows:9
Section 3. The provisions of R.S. 47:301(10)(z) and (18)(l) as enacted by this10
Act shall become effective on July 1, 2006, and shall become null and void on June11
30, 2012 June 30, 2015.12
Section 2. This Act shall become effective upon signature by the governor or, if not13
signed by the governor, upon expiration of the time for bills to become law without signature14
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If15
vetoed by the governor and subsequently approved by the legislature, this Act shall become16
effective on the day following such approval.17 SB NO. 231
SLS 11RS-466 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Thomas F. Wade.
DIGEST
Present law provides that, for purposes of the state sales and use tax, the term "sale at retail"
shall not include the sale of any alternative substance when such alternative substance is
used as a fuel by a manufacturer. Further defines the term "alternative substance" as any
substance other than oil and natural gas and any product of oil and natural gas, including
petroleum coke, landfill gas, reclaimed or waste oil, unblended biodiesel, or tire-derived
fuel, but shall not include coal, lignite, refinery gas, nuclear fuel, or electricity.
Present law provides that, for purposes of the state sales and use tax, the term "use" shall not
include the use, consumption, distribution, storage for use or consumption in La., or the
exercise of any right or power over an alternative substance as defined in present law when
such alternative substance is used as a fuel by a manufacturer.
Present law provides that the term "manufacturer" shall mean a person whose principal
activity is manufacturing and who is assigned by the La. Workforce Commission a North
American Industrial Classification System (NAICS) code with the agricultural, forestry,
fishing, and hunting Sector 11 or the manufacturing Sectors 31-33 as they existed in 2002.
Present law provides that the state sales and use tax exclusion for certain alternative
substances used as fuel by manufacturers shall become null and void on June 30, 2012.
Proposed law retains present law but extends the effectiveness of the state sales and use tax
exemption from June 30, 2012, to June 30, 2015.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends ยง3 of Act No. 345 of the 2005 R.S.)