{"data":{"id":"us-la/rs-47-354.1","jurisdiction":"us-la","citation":"RS 47:354.1","heading":"Retail dealers in gasoline and motor fuel","body":"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 $6,200.\nThe Annual\nIf the Gallons sold are:\nLicense Shall\nAs Much As\nBut Less Than\nBe:\n0\n55,000\n$\n50\n55,000\n85,000\n60\n85,000\n110,000\n90\n110,000\n165,000\n120\n165,000\n225,000\n180\n225,000\n275,000\n250\n275,000\n325,000\n300\n325,000\n450,000\n360\n450,000\n550,000\n500\n550,000\n650,000\n650\n650,000\n825,000\n800\n825,000\n1,000,000\n900\n1,000,000\n1,500,000\n1,200\n1,500,000\n2,000,000\n1,800\n2,000,000\n2,500,000\n2,400\n2,500,000\n3,000,000\n3,000\n3,000,000\n3,500,000\n3,600\n3,500,000\n4,000,000\n4,200\n4,000,000\n4,500,000\n4,800\n4,500,000\n5,000,000\n5,400\n5,000,000\n5,500,000\n6,000\n5,500,000\n6,200","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=453100","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:29Z","sha256":"8c350b9ce295f83353990b40eabba021528f26a5cfa17354f730578144517e72","source_id":"us-la","stale":false,"prev":"us-la/rs-47-354","next":"us-la/rs-47-355"},"notice":"GroundRules: Original legal text. Not legal advice."}