La. Revenue and Taxation § 47:354.1
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.
If the Gallons sold are: | The Annual License Shall Be: | |
As Much As | But Less Than | |
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 | |
La. Revenue and Taxation § 47:354.1