RS 47:716.1: Exclusions and exemptions; aviation gasoline

Aviation gasoline commonly used for propelling aircraft shall be exempt from the tax levied by this Part. For the purpose of this Section, "aviation gasoline" shall mean any gasoline which is intended for or primarily used for propelling aircraft, which is invoiced as aviation gasoline or is received, sold, stored, or withdrawn from storage by any person for the purpose of propelling aircraft. Motor fuel intended for and primarily used for propelling motor vehicles is not aviation gasoline.