{"data":{"id":"us-la/rs-47-1004","jurisdiction":"us-la","citation":"RS 47:1004","heading":"Businesses partly taxable","body":"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.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101063","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:36Z","sha256":"3b6045ba3d6034684f4ceea88e0b7f2acec61a87a875cca437aa2c744e8f6404","source_id":"us-la","stale":false,"prev":"us-la/rs-47-1003","next":"us-la/rs-47-1005"},"notice":"GroundRules: Original legal text. Not legal advice."}