Segregation of items of gross income

# (1)

The class of gross income to be designated as "allocable income" shall include only the following:

# (a)

Rents and royalties from immovable or corporeal movable property.

# (b)

Profits from sales or exchanges of property (including items such as stocks, bonds, notes, land, machinery, mineral rights) not made in the regular course of business.

# (c)

Interest income.

# (d)

Dividends from corporate stock.

# (e)

Royalties or similar revenue from the use of patents, trade marks, copyrights, secret processes, and other similar intangible rights.

# (f)

Income from estates, trusts, and partnerships.

# (g)

Salaries, wages, or other compensation received by a nonresident individual for personal services.

(i) Salaries, wages, or other compensation received by a nonresident individual for personal services rendered during a declared state disaster or emergency as defined in R.S.
47:53.5 shall not be considered an item of gross income to be designated as allocable income.

(ii) Wages, as defined by R.S. 47:111, paid to a nonresident individual that are exempt pursuant to the mobile workforce provisions of R.S. 47:248 shall not be considered an item of gross income to be designated as allocable income.

# (h)

Income from construction, repair, or other similar services. However, income from construction, repair, or other similar services received by a nonresident corporation for disaster emergency-related work rendered during a declared state disaster or emergency as defined in R.S. 47:53.5 shall not be considered an item of gross income to be designated as allocable income.

# (2)

The class of income to be designated as "apportionable income" shall include all items of gross income which are not properly includible in allocable income as defined in this Section.

# (a)

Salaries, wages, or other compensation received by a nonresident individual for personal services rendered during a declared state disaster or emergency and income from construction, repair, or other similar services received by a nonresident corporation for disaster or emergency-related work rendered during a declared state disaster or emergency as defined in R.S. 47:53.5 shall not be considered an item of gross income to be designated as apportionable income.

# (b)

Wages, as defined by R.S. 47:111, paid to a nonresident individual that are exempt pursuant to the mobile workforce provisions of R.S. 47:248 shall not be considered an item of gross income to be designated as allocable income.
Amended by Acts 1958, No. 170, §1; Acts 2017, No. 358, §1, eff. July 1, 2017; Acts 2021, No. 383, §1, eff. June 16, 2021.