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LRS 3:4680 (Statute) LAC 7:XXXV.301 (Regulation); Biodiesel Incentives:Certain property and equipment used in the manufacture, production, or extraction of unblended biodiesel, as well as unblended biodiesel used as fuel by a registered manufacturer, are exempt from state sales and use taxes. Unblended biodiesel is defined as B100 which meets the D6751 standard of the American Society of Testing and Materials (ASTM). These provisions are effective July 1, 2006 through June 30, 2012. (Reference Louisiana Revised Statutes 47:301)
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