---
urn: urn:us-la:rs:54:183
citation: "R.S. 54:183"
status: active
breadcrumb: "Title 54 › Chapter 3"
acts_citations:
---

# Dealing in goods subject to tax

No warehouseman shall engage as a dealer in the business of selling, offering for sale, or distributing any goods which are subject to excise, license, or privilege taxes under the laws of Louisiana.