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Page 249
... selling substantial amount of stale and defective cakes as method of salvage , preventing their total loss , was engaged in " business of selling at re- tail , " requiring payment of license tax . State v . Louisiana Baking Corporation ...
... selling substantial amount of stale and defective cakes as method of salvage , preventing their total loss , was engaged in " business of selling at re- tail , " requiring payment of license tax . State v . Louisiana Baking Corporation ...
Page 250
... selling cosmetics , would be subject to license tax under section 9 of Act No. 15 of the Third Extra Ses- sion of 1934 levying tax upon business of selling merchandise at retail . Op . Atty.Gen.1936-38 , p . 1149 . A person selling a ...
... selling cosmetics , would be subject to license tax under section 9 of Act No. 15 of the Third Extra Ses- sion of 1934 levying tax upon business of selling merchandise at retail . Op . Atty.Gen.1936-38 , p . 1149 . A person selling a ...
Page 283
... selling and delivering coffee , man- ufactured by employer , from latter's truck , was " peddler , " subject to license tax . Downs v . Drew , 1928 , 166 La . 439 , 117 So. 454. In this case the court said : " Section 2 of Act 299 of ...
... selling and delivering coffee , man- ufactured by employer , from latter's truck , was " peddler , " subject to license tax . Downs v . Drew , 1928 , 166 La . 439 , 117 So. 454. In this case the court said : " Section 2 of Act 299 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