{"data":{"id":"us-la/rs-47-355","jurisdiction":"us-la","citation":"RS 47:355","heading":"Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors","body":"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:\nThe Annual\nIf the Gross Sales are:\nLicense Shall\nAs Much As\nBut Less Than\nBe:\n$\t0\n$ 100,000\n$\t50\n100,000\n150,000\n75\n150,000\n250,000\n100\n250,000\n500,000\n150\n500,000\n600,000\n200\n600,000\n800,000\n250\n800,000\n1,000,000\n300\n1,000,000\n1,500,000\n400\n1,500,000\n2,000,000\n500\n2,000,000\n2,500,000\n700\n2,500,000\n3,000,000\n900\n3,000,000\n4,000,000\n1,000\n4,000,000\n5,000,000\n1,250\n5,000,000\n5,500,000\n1,800\n5,500,000\n6,000,000\n2,400\n6,000,000\n6,500,000\n3,000\n6,500,000\n7,000,000\n3,600\n7,000,000\n7,500,000\n4,200\n7,500,000\n8,000,000\n4,800\n8,000,000\n9,000,000\n5,200\n9,000,000\n10,000,000\n5,600\n10,000,000\n11,000,000\n6,000\n11,000,000\n12,000,000\n6,400\n12,000,000\n13,000,000\n6,800\n13,000,000\n14,000,000\n7,200\n14,000,000\n..........\n7,500\nB.(1) This schedule includes but is not limited to the following businesses:\nWholesale 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.\n(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.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=102083","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:29Z","sha256":"8f52961f47d8b633bdb93d4f60e31aa5dc74cc8302a4962fb3cb3f77b513dff6","source_id":"us-la","stale":false,"prev":"us-la/rs-47-354.1","next":"us-la/rs-47-356"},"notice":"GroundRules: Original legal text. Not legal advice."}