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RS 47:354.1 - Retail dealers in gasoline and motor fuel

LA Rev Stat § 47:354.1 (2018) (N/A)
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§354.1. Retail dealers in gasoline and motor fuel

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.

The Annual

If the Gallons sold are:

License Shall

As Much As

But Less Than

Be:

0

55,000

$

50

55,000

85,000

60

85,000

110,000

90

110,000

165,000

120

165,000

225,000

180

225,000

275,000

250

275,000

325,000

300

325,000

450,000

360

450,000

550,000

500

550,000

650,000

650

650,000

825,000

800

825,000

1,000,000

900

1,000,000

1,500,000

1,200

1,500,000

2,000,000

1,800

2,000,000

2,500,000

2,400

2,500,000

3,000,000

3,000

3,000,000

3,500,000

3,600

3,500,000

4,000,000

4,200

4,000,000

4,500,000

4,800

4,500,000

5,000,000

5,400

5,000,000

5,500,000

6,000

5,500,000

6,200

Acts 2007, No. 426, §1.

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RS 47:354.1 - Retail dealers in gasoline and motor fuel