{"data":{"id":"us-la/rs-47-305.39","jurisdiction":"us-la","citation":"RS 47:305.39","heading":"Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption","body":"Solely for purposes of the sales and use taxes levied by the state, such taxes imposed by R.S. 47:302(A), 321(A), 321.1(A), and 331(A) shall not apply to direct consumer purchases of butane, propane, or other liquefied petroleum gases for the private residential purposes of cooking and heating.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101906","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:22Z","sha256":"e7813629ea87255e108617ba91e6ad0940a218587c11bd2187516e21b10a1b90","source_id":"us-la","stale":false,"prev":"us-la/rs-47-305.38","next":"us-la/rs-47-305.40"},"notice":"GroundRules: Original legal text. Not legal advice."}