La. Admin. Code tit. 61 § I-4103
Gross Receipts as defined in R.S. 47:1032 is construed to embrace total operating revenues, as described in (but not limited to) the Federal Energy Regulatory Commission (formerly the Federal Power Commission) Uniform System of Accountants, and revenues from manufactured gas. Nonoperating (nonutility) revenues such as dividend and interest income, tax revenues, merchandising and jobbing receipts (i.e., sale and installation of equipment), and rentals from land, buildings, or other non-utility property are not to be included in taxable gross receipts. For purposes of determining gross receipts under §4103 and 4105, cost of gas purchased for resale is deductible. In the absence of gross receipts, R.S. 47:1034 and regulations applicable thereto shall apply.
La. Admin. Code tit. 61, § I-4103