RS 26:421 – Exempt products 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. B. Nor does this Chapter apply to the manufacture or sale of alcohol which is for industrial […]
RS 26:422 – Exemption in favor of United States The taxes levied in this Chapter shall apply to sales to the United States or any agency or department thereof except any sales in which the imposition of the tax is prohibited by any federal law. When any tax is paid by the United States, or […]
RS 26:423 – Tax-free withdrawal of alcohol from industrial alcohol plants or bonded warehouse A. Alcohol produced at any industrial alcohol plant or stored in any bonded warehouse may, under regulations, be withdrawn tax-free as provided by law, from the plant or warehouse for transfer to any denaturing plant for denaturation; or may under regulations, […]
