§354.1. Retail dealers in gasoline and motor fuel For every fixed location retail dealer in gasoline or other motor fuel, the tax shall be computed based on the amount of gallons of gasoline or motor fuel sold using the following table and the amount of gross sales of merchandise, services, and rentals using the table in R.S. 47:354-Retail dealers in merchandise, services, and rentals. The maximum sum of the tax using the two tables shall not exceed $6,200. The Annual If the Gallons sold are: License Shall As Much As But Less Than Be: 0 55,000 $ 50 55,000 85,000 60 85,000 110,000 90 110,000 165,000 120 165,000 225,000 180 225,000 275,000 250 275,000 325,000 300 325,000 450,000 360 450,000 550,000 500 550,000 650,000 650 650,000 825,000 800 825,000 1,000,000 900 1,000,000 1,500,000 1,200 1,500,000 2,000,000 1,800 2,000,000 2,500,000 2,400 2,500,000 3,000,000 3,000 3,000,000 3,500,000 3,600 3,500,000 4,000,000 4,200 4,000,000 4,500,000 4,800 4,500,000 5,000,000 5,400 5,000,000 5,500,000 6,000 5,500,000 6,200 Acts 2007, No. 426, §1.