Can an exporter apply for a refund on fuel that is exported with Louisiana tax and/or fee paid?
Yes, if all statutory requirements are met. LA R.S. 47:818.37(A) provides that no person shall engage in or do business in this state in any of the following capacities without having first obtained the appropriate license(s):
- A supplier who may also act as a terminal operator, permissive supplier, distributor, importer, exporter, blender, motor fuel transporter, or aviation fuel dealer without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.
- A permissive supplier who may also act as a distributor, importer, exporter, blender, motor fuel transporter, or aviation fuel dealer without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.
- A distributor who may also act as an importer, exporter, blender, or motor fuel transporter without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.
- An importer who may also act as an exporter, blender, or motor fuel transporter without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.
- A terminal operator.
- An exporter.
- A motor fuel transporter.
- A blender.
- An interstate motor fuel user.
- An aviation fuel dealer.