Louisiana Revised Statutes Tit. 47, § 354.1. Retail dealers in gasoline and motor fuel

Current as of January 01, 2023 | Updated by FindLaw Staff

For every fixed location retail dealer in gasoline or other motor fuel, the tax shall be computed based on the amount of gallons of gasoline or motor fuel sold using the following table and the amount of gross sales of merchandise, services, and rentals using the table in R.S. 47:354-Retail dealers in merchandise, services, and rentals. The maximum sum of the tax using the two tables shall not exceed $6,200.

	The Annual
If the Gallons sold are:	License Shall
As Much As	But Less Than	Be:
0		55,000	$ 50
55,000		85,000	60
85,000		110,000	90
110,000		165,000	120
165,000		225,000	180
225,000		275,000	250
275,000		325,000	300
325,000		450,000	360
450,000		550,000	500
550,000		650,000	650
650,000		825,000	800
825,000		1,000,000	900
1,000,000		1,500,000	1,200
1,500,000		2,000,000	1,800
2,000,000		2,500,000	2,400
2,500,000		3,000,000	3,000
3,000,000		3,500,000	3,600
3,500,000		4,000,000	4,200
4,000,000		4,500,000	4,800
4,500,000		5,000,000	5,400
5,000,000		5,500,000	6,000
5,500,000			6,200

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Cite this article: FindLaw.com - Louisiana Revised Statutes Tit. 47, § 354.1. Retail dealers in gasoline and motor fuel - last updated January 01, 2023 | https://codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-47-sect-354-1/

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