---
urn: urn:us-la:rs:47:1004
citation: "R.S. 47:1004"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 11 › Part I"
acts_citations:
  - { year: 1964, number: 300, section: 2, effective_date: null, role: enactment }
---

# Businesses partly taxable

The provisions of this Part shall apply to any person who is or may be engaged in any business, a portion of which is covered by or included in the various classes of business defined in R.S. 47:1003; but only upon the gross receipts derived from that portion of the business which is covered by or included in and not exempted by R.S. 47:1003 shall be subject to tax.