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Louisiana Revised Statutes Tit. 47, § 355. Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors

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

A. For every fixed location wholesale dealer in merchandise, service and rentals, retail dealers to institutional consumers, shipbuilders, and contractors, including but not limited to all businesses enumerated in this Section, the license shall be based on the total business activity and the amount of said license shall be as shown in the following table:

If the Gross Sales are:

As Much As

But Less Than

The Annual License
Shall Be:

$ 0

$ 100,000

$ 50

100,000

150,000

75

150,000

250,000

100

250,000

500,000

150

500,000

600,000

200

600,000

800,000

250

800,000

1,000,000

300

1,000,000

1,500,000

400

1,500,000

2,000,000

500

2,000,000

2,500,000

700

2,500,000

3,000,000

900

3,000,000

4,000,000

1,000

4,000,000

5,000,000

1,250

5,000,000

5,500,000

1,800

5,500,000

6,000,000

2,400

6,000,000

6,500,000

3,000

6,500,000

7,000,000

3,600

7,000,000

7,500,000

4,200

7,500,000

8,000,000

4,800

8,000,000

9,000,000

5,200

9,000,000

10,000,000

5,600

10,000,000

11,000,000

6,000

11,000,000

12,000,000

6,400

12,000,000

13,000,000

6,800

13,000,000

14,000,000

7,200

14,000,000

․․․․․․․․․․

7,500

B. (1) This schedule includes but is not limited to the following businesses:

Wholesale dealers in merchandise, service, and/or rentals; retail or wholesale dealers in building materials; retail dealers to farmers or institutions; shipbuilders; contractors, both lump sum and cost plus; and businesses engaged in renting, leasing, or licensing of immovable property.

(2) The maximum license tax paid by a retail dealer of building materials shall not exceed six thousand two hundred dollars. After a business has operated for at least one full calendar year, if the annual gross sales and receipts for the previous year are less than two thousand five hundred dollars, no license tax shall be due under this Section for the current year.

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Cite this article: FindLaw.com - Louisiana Revised Statutes Tit. 47, § 355. Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors - last updated January 01, 2023 | https://codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-47-sect-355/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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