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LABI Overview of Proposed Commercial Activity Tax

April 20, 2017

LABI has prepared a brief overview of the proposed Commercial Activity Tax (CAT). This is a tax on the gross receipts or revenue of all businesses operating in Louisiana, except those with receipts less than $150,000. Beginning January 1, 2018, the CAT would be imposed on every corporation, partnership, LLC, association, or anyone doing business in the state above that threshold.