La. Admin. Code tit. 61, § I-3901 - Provisions Relating to the Transportation and Communications Tax
A. This license tax
is levied for the privilege of engaging in the public utility business carried
on wholly in this state, and not a part of interstate commerce.
B. Exclusions. This tax shall not apply to
the following:
1. for the privilege of
engaging in interstate commerce, or engaging in interstate commerce, any
business relating to interstate or foreign commerce in which any person, firm,
association or corporation may be engaged in addition to its business in this
state;
2. gross receipts derived
from any business or operations conducted on navigable waters of the United
States are excluded from the provisions of this Chapter.
C. Definitions. The words defined in
R.S.
47:1003 have the meaning ascribed to them in
that Section unless the context clearly indicates otherwise.
Gross Receipts- the total amount of billing for services rendered and all receipts from business beginning and ending within the state.
a.
All
Receipts from Business- is not limited to revenues received from the
portion of business covered in the various classes of business as defined in
R.S.
47:1003. Once a taxpayer is defined as a
public utility, the tax is based upon all gross receipts from any business
engaged in.
b. Exception. Gross
receipts from the transportation of passengers or freight or property
originating at and destined to points within the corporate limits of the same
city or town or within a 7-mile zone adjacent to such city or town are
excluded. The city or town is not limited to the taxpayer's principal place of
business.
D. Businesses
Partly Taxable. The provisions of this Chapter shall apply to any person who is
or may be engaged in any business other than public utilities as defined under
R.S.
47:1003(1), a portion of
which is covered by or included in the various classes of business defined in
R.S.
47:1003, but only on that portion of the
gross receipts which is covered by or included in and not exempted by
R.S.
47:1003.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.