Louisiana Statutes
§ 47:1004 — Businesses partly taxable
Louisiana § 47:1004
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:1004 (Businesses partly taxable) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 47:1004 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
South Central Bell Tel. Co. v. Traigle
367 So. 2d 1143 (Supreme Court of Louisiana, 1978)
Legislative History
Amended by Acts 1964, No. 300, §2.
Nearby Sections
15
§ 47:1001
§ 47:1001§ 47:1002
Nature of tax; exclusions from tax§ 47:1003
Definitions§ 47:1004
Businesses partly taxable§ 47:1005
Repealed by Acts 1966, No. 270, §1§ 47:1006
Reports and payment of tax§ 47:101
§ 47:101§ 47:1010
Disposition of collections§ 47:102
Corporation returns§ 47:1031
§ 47:1031Cite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:1004, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A1004.