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Page 216
... annual gross sales and taxable annual gross receipts in an aggregate amount of less than five thousand dollars ( $ 5,000.00 ) , or has only taxable annual gross sales or taxable annual gross receipts in an amount of less than five ...
... annual gross sales and taxable annual gross receipts in an aggregate amount of less than five thousand dollars ( $ 5,000.00 ) , or has only taxable annual gross sales or taxable annual gross receipts in an amount of less than five ...
Page 256
... annual license shall be 45-100ths of one per cent of the gross annual receipts . " Provided that in cities where the pop- ulation is less than two hundred thou- sand there shall be three grades , based on gross annual receipts , as ...
... annual license shall be 45-100ths of one per cent of the gross annual receipts . " Provided that in cities where the pop- ulation is less than two hundred thou- sand there shall be three grades , based on gross annual receipts , as ...
Page 260
... annual commis- sions rather than annual collections . State v . Credit Clearing House , 1929 , 10 La.App . 243 , 119 So. 766. In this case the court discussed the tax as follows : " To deduct the sums coming to the customers of ...
... annual commis- sions rather than annual collections . State v . Credit Clearing House , 1929 , 10 La.App . 243 , 119 So. 766. In this case the court discussed the tax as follows : " To deduct the sums coming to the customers of ...
Contents
ΤΟ | xii |
Research Louisiana State Law Institute | xviii |
Chap Page | xxiv |
Copyright | |
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1934 amendment 2nd Ex.Sess allowed annual license April 12 assessment authority B.T.A. Docket basis cense tax cent centum Chapter collected Collector of Revenue computing Constitution Construction and application court dealer December 31 dividends dollars engaged exempt federal income tax Federal Law fees filed foreign corporations franchise tax gain or loss gross annual gross income gross sales History and Source horsepower impose a license interest L.Ed La.Ann Law Acts Law Review Commentaries Law under R.S. Legislature liable Louisiana luxury tax manufacturer ment motor vehicles municipal net income Notes of Decisions occupational license tax Op.Atty operated Orleans owner paid parish payment peddler prior laws provided as follows purchase purpose refund registration retail S.Ct sales tax selling semi-trailers Sess soft drinks sold Source of Law statute tangible personal property tax imposed tax levied taxable taxation taxpayer thereof tion trucks wholesale