It is not the intention of this article to levy a tax upon articles or tangible personal
property imported into this town, or produced or manufactured in this town, for export;
nor is it the intention of this article to levy a tax on bona fide interstate commerce;
however, nothing herein shall prevent the collection of the taxes due on sales of
tangible personal property into this town which are promoted through the use of catalogs
and other means of sales promotion and for which federal legislation or federal jurisprudence
enables the enforcement of this article upon the conduct of such business. It is,
however, the intention of this article to levy a tax on the sale at retail, the use,
the consumption, the distribution and the storage to be used or consumed in this town,
of tangible personal property after it has come to rest in this town and has become
a part of the mass of property in this town. The provisions of this article shall
not apply in respect to the use, or consumption, or distribution or storage of tangible
personal property for use or consumption in this town, upon which a like tax equal
to, or greater than the amount imposed by this article has been paid in another town
in the state or in a town in a state other than Louisiana, the proof of payment of
such tax to be according to rules and regulations made by the tax collector. If the
amount of the tax paid in a town in the state or in a town in a state other than Louisiana
is not equal to, or greater than the amount of tax imposed by this article, then the
dealer shall pay to the tax collector an amount sufficient to make the tax paid in
the other town in the state or in the other town in a state other than Louisiana,
and in this town equal to the amount of tax imposed by this article.
(Ord. No. 8-1992-1, § 3.02, 8-10-92)
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