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2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1004 - Businesses partly taxable
Universal Citation: LA Rev Stat § 47:1004 (2018)
§1004. Businesses partly taxable
The provisions of this Part shall apply to any person who is or may be engaged in any business, a portion of which is covered by or included in the various classes of business defined in R.S. 47:1003; but only upon the gross receipts derived from that portion of the business which is covered by or included in and not exempted by R.S. 47:1003 shall be subject to tax.
Amended by Acts 1964, No. 300, §2.
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