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La. Rev. Stat. § 47:287.92 (2026)

Segregation of items of gross income

✓ laws through the 2025 Regular Session (checked Sept. 2026)
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§287.92.  Segregation of items of gross income

A.  All items of gross income, not otherwise exempt, shall be segregated into two general classes designated as allocable income and apportionable income.

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

(1)  Rents and royalties from immovable or corporeal movable property.

(2)  Royalties or similar revenue from the use of patents, trademarks, copyrights, secret processes, and other similar intangible rights.

(3)  Income from estates, trusts, and partnerships.

(4)  Income from construction, repair, or other similar services.

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

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1992, No. 1029, §1, eff. for taxable periods beginning on or after Jan. 1, 1992; Acts 1993, No. 690, §1, eff. June 21, 1993, for all taxable periods beginning after Dec. 31, 1992; Acts 2002, No. 16, §1, eff. June 7, 2002; Acts 2005, No. 401, §1, eff. for all taxable periods beginning after Dec. 31, 2005.

Notes of Decisions
Cited in 11 cases, 1996–2011 · leading case: Marathon Pipe Line Co. v. Crawford, 808 So. 2d 873 (La. Ct. App. 2002).
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Marathon Pipe Line Co. v. Crawford, 808 So. 2d 873 (La. Ct. App. 2002). · cites it 10× “Marathon contends that the revenue is merely "rent" from an immovable and should be treated for tax purposes as allocable income (and thus taxed in the state where the pipeline is physically located) pursuant to LSA-R.S. 47:287.92 B(1). Contrawise, the Department contends that…”
Bridges v. Autozone Props., Inc., 900 So. 2d 784 (La. 2005). “Under the apportionment method, the taxing state considers the income generated by all of the corporation's activities, out-of-state as well as in-state, and then apportions a share of such income to the taxing state by means of a formula that compares the taxpayer's in-state…”
Dow Hydrocarbons & Resources v. Kennedy, 694 So. 2d 215 (La. 1997). · cites it 3× “R.S. 47:287.92. This classification determines the method of taxation for that income.”
Gen. Dynamics Corp. v. Sharp, 919 S.W.2d 861 (Tex. App.—Austin 1996). “1994); La.Rev.Stat.Ann. §§ 47:287.92, 47:287.93, 47:287.”
Sec'y, Dept. of Rev. v. Calcasieu Ref. Co., 809 So. 2d 1023 (La. Ct. App. 2001). · cites it 2× “R.S. 47:287.92 and 47:287.93(A)(4). The Department was further ordered to refund to Calcasieu overpayments of Louisiana corporation income tax, with interest, in the amounts of: $57,846.”
Crawford v. Am. Nat'l Petroleum Co., 805 So. 2d 371 (La. Ct. App. 2001). “The classification of gross income as allocable or apportionable is addressed in LSA-R.S. 47:287.92, which in 1991 provided: 6 A.”
Bridges, Sec. of Dept. of Rev. v. Geoffrey, 984 So. 2d 115 (La. Ct. App. 2008). “R.S. 47:287.92, et seq., Geoffrey owed corporate income tax on the portion of its income allocable to Louisiana because of Geoffrey's receipt of royalty income from use of its intangibles in Louisiana.”
BP Prods. North Am., Inc. v. Bridges, 77 So. 3d 27 (La. Ct. App. 2011). · cites it 5× “Therefore, Louisiana taxes allocable income only if earned in Louisiana, whereas Louisiana taxes a percentage of all apportionable income without regard to its geographic source. Apportionable income is the default category, inasmuch as it includes all items of gross income not…”
Unocal Pipeline Co. v. Kennedy, 898 So. 2d 395 (La. Ct. App. 2004). · cites it 11× “53' in taxes that were paid under protest, based on a finding that the taxpayer’s income from its interest in an unincorporated association was income from a partnership under LSA-R.S. 47:287.92. For the following reasons, the judgment is affirmed.”
Total Gas & Power North Am., Inc. v. Bridges, 999 So. 2d 9 (La. Ct. App. 2008). · cites it 4× “R.S. 47:287.92 A. The Louisiana net income of a corporation is the sum produced by combining the net allocable income and the net apportion-able income.”
Gen. Dynamics Corp. v. John Sharp, No. 03-95-00341-CV (Tex. App.—Austin Apr. 3, 1996). “1994); La. Rev. Stat. Ann. §§ 47:287.92, 47:287.”
La. Rev. Stat. § 47:287.92(0): 2 cases
BP Prods. North Am., Inc. v. Bridges, 77 So. 3d 27 (La. Ct. App. 2011). “Therefore, Louisiana taxes allocable income only if earned in Louisiana, whereas Louisiana taxes a percentage of all apportionable income without regard to its geographic source. Apportionable income is the default category, inasmuch as it includes all items of gross income not…”
Unocal Pipeline Co. v. Kennedy, 898 So. 2d 395 (La. Ct. App. 2004). “53' in taxes that were paid under protest, based on a finding that the taxpayer’s income from its interest in an unincorporated association was income from a partnership under LSA-R.S. 47:287.92. For the following reasons, the judgment is affirmed.”
La. Rev. Stat. § 47:287.92(A): 2 cases
Bridges v. Autozone Props., Inc., 900 So. 2d 784 (La. 2005). “Under the apportionment method, the taxing state considers the income generated by all of the corporation's activities, out-of-state as well as in-state, and then apportions a share of such income to the taxing state by means of a formula that compares the taxpayer's in-state…”
BP Prods. North Am., Inc. v. Bridges, 77 So. 3d 27 (La. Ct. App. 2011). “Therefore, Louisiana taxes allocable income only if earned in Louisiana, whereas Louisiana taxes a percentage of all apportionable income without regard to its geographic source. Apportionable income is the default category, inasmuch as it includes all items of gross income not…”
La. Rev. Stat. § 47:287.92(B): 2 cases
BP Prods. North Am., Inc. v. Bridges, 77 So. 3d 27 (La. Ct. App. 2011). “Therefore, Louisiana taxes allocable income only if earned in Louisiana, whereas Louisiana taxes a percentage of all apportionable income without regard to its geographic source. Apportionable income is the default category, inasmuch as it includes all items of gross income not…”
Unocal Pipeline Co. v. Kennedy, 898 So. 2d 395 (La. Ct. App. 2004). “53' in taxes that were paid under protest, based on a finding that the taxpayer’s income from its interest in an unincorporated association was income from a partnership under LSA-R.S. 47:287.92. For the following reasons, the judgment is affirmed.”
La. Rev. Stat. § 47:287.92(B)(1): 1 case
Marathon Pipe Line Co. v. Crawford, 808 So. 2d 873 (La. Ct. App. 2002). “Marathon contends that the revenue is merely "rent" from an immovable and should be treated for tax purposes as allocable income (and thus taxed in the state where the pipeline is physically located) pursuant to LSA-R.S. 47:287.92 B(1). Contrawise, the Department contends that…”
La. Rev. Stat. § 47:287.92(B)(2): 1 case
BP Prods. North Am., Inc. v. Bridges, 77 So. 3d 27 (La. Ct. App. 2011). “Therefore, Louisiana taxes allocable income only if earned in Louisiana, whereas Louisiana taxes a percentage of all apportionable income without regard to its geographic source. Apportionable income is the default category, inasmuch as it includes all items of gross income not…”
La. Rev. Stat. § 47:287.92(B)(4): 1 case
Dow Hydrocarbons & Resources v. Kennedy, 694 So. 2d 215 (La. 1997). “R.S. 47:287.92. This classification determines the method of taxation for that income.”
La. Rev. Stat. § 47:287.92(B)(6): 1 case
Unocal Pipeline Co. v. Kennedy, 898 So. 2d 395 (La. Ct. App. 2004). “53' in taxes that were paid under protest, based on a finding that the taxpayer’s income from its interest in an unincorporated association was income from a partnership under LSA-R.S. 47:287.92. For the following reasons, the judgment is affirmed.”
La. Rev. Stat. § 47:287.92(C): 2 cases
Marathon Pipe Line Co. v. Crawford, 808 So. 2d 873 (La. Ct. App. 2002). “Marathon contends that the revenue is merely "rent" from an immovable and should be treated for tax purposes as allocable income (and thus taxed in the state where the pipeline is physically located) pursuant to LSA-R.S. 47:287.92 B(1). Contrawise, the Department contends that…”
Dow Hydrocarbons & Resources v. Kennedy, 694 So. 2d 215 (La. 1997). “R.S. 47:287.92. This classification determines the method of taxation for that income.”
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