Section I-3901 - Provisions Relating to the Transportation and Communications Tax (Louisiana Code of Regulations)

§ 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.

(Adopted by the Department of Revenue and Taxation, Petroleum, Beverage and Tobacco Tax Section, February 1972.)

AUTHORITY NOTE: Adopted in accordance with R.S. 47:1001 through 47:1010.

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