Louisiana – Exclusion for Alternative Substances Used as Fuel by Manufacturers

SALT Report 1338 – The Louisiana Department of Revenue released a bulletin that discusses alternative substances used as fuel.  La. R.S. 47:301(10)(z) and (18)(l) provide an “exclusion for the sale, use, consumption, distribution, storage for use or consumption in the state, or the exercise of any right or power over an alternative substances used as fuel by a manufacturer.”

An alternative substance is defined as any substance other than oil and natural gas and any product of oil and natural gas and may include petroleum coke, landfill gas, reclaimed or waste oil, unblended biodiesel, or tire-derived fuel.  However, coal, lignite, refinery gas, nuclear fuel, and electricity are not included.

A manufacturer is defined as a person whose principal activity is manufacturing and who is assigned by the Louisiana Workforce Commission a North American Industrial Classification System code with the agricultural, forestry, fishing, and hunting Sector 11 or the manufacturing Sectors 31-33 as they existed in 2002.

This exclusion will remain in effect until June 30, 2015.

For Further Information:

Louisiana Department of Revenue – Revenue Information Bulletin No. 12-004