GroundRules
RS 26:3: Exempt products
Where this section sits in the code
- 343. Taxes on beverages of high alcoholic content in lieu of other state excise taxes
A. The provisions of this Chapter do not apply to the sale of:
(1) Patent, antiseptic, and toilet preparations.
(2) Flavoring extracts, syrups, and food products.
(3) Scientific, chemical, mechanical, and industrial products.
(4) Alcohol for industrial use or purposes only and which is so denatured as to be unfit for human consumption.
B. No person shall knowingly sell any of these products for beverage purposes or sell any of them under circumstances from which he may reasonably deduce the intention of the purchaser to use them for beverage purposes.
Collected 2026-09-14T04:55:21Z. Source file · JSON