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Form a Business

Businesses partly taxable

La. R.S. 47:1004
in effect
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47:1004. 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.
Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/legis/Law.aspx?d=101063Fetched: 10/20/2026

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