Terms Used In Louisiana Revised Statutes 37:1906

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Person: as used in this Part includes any corporation, or partnership, or two or more persons having a joint or common interest. See Louisiana Revised Statutes 37:1901
  • Transient merchant: as used in this Part means any person engaging temporarily in a retail or wholesale sale of goods, wares or merchandise, in any place in the State of Louisiana and who, for the purpose of conducting such business, occupies any lot, building, room or structure of any kind. See Louisiana Revised Statutes 37:1901

Transaction of business as defined in La. Rev. Stat. 37:1901, by any person for a period of less than six months consecutively shall be prima facie evidence that the person was a transient merchant within the intent and meaning of this Part.