§ 82-271. Definitions.  


Latest version.
  • The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

    Agricultural commodity means horticultural, viticultural, poultry, farm and range products, and livestock and livestock products.

    Business means any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit or advantage, either direct or indirect. The term shall not be construed to include occasional and isolated sales or transactions by a person who does not hold himself out as engaged in business.

    Cost price means the actual cost of the article of tangible personal property without any deductions therefrom on account of the cost of materials used, labor or service cost, transportation charges or any other expenses whatsoever.

    Dealer means every person who:

    (1)

    Manufactures or produces tangible personal property for sale at retail, for use, or consumption, or distribution, or for storage to be used or consumed in the parish;

    (2)

    Imports, or causes to be imported, tangible personal property from any state, or other political subdivision of this state, or foreign country, for sale at retail, or for use, or consumption, or distribution, or storage to be used or consumed in the parish;

    (3)

    Sells at retail, or offers to sell at retail, or has in his possession for sale at retail, or for use, or consumption, or distribution, or storage to be used or consumed in the parish, tangible personal property;

    (4)

    Has sold at retail, or used, or consumed, or distributed, or stored for use or consumption in the parish tangible personal property and who cannot prove that the tax levied by this article has been paid on the sale at retail, the use, the consumption, the distribution, or the storage of the tangible personal property;

    (5)

    Leases or rents tangible personal property for a consideration, permitting the use or possession of such property without transferring title thereto;

    (6)

    Is the lessee or rentee of tangible personal property and who pays to the owner of such property a consideration for the use or possession of such property without acquiring title thereto;

    (7)

    Sells or furnishes any of the services subject to tax under the provisions of this article;

    (8)

    Purchases or receives any of the services subject to tax under the provisions of this article; or

    (9)

    Is engaging in business in the parish.

    Director means the person designated by the city-parish consolidated council who will be in charge of the administration and collection of the tax levied in this article, or the duly authorized assistants of the director. It is hereby recognized that the parish tax will be collected and administered on behalf of this taxing authority by the sales tax division of the Lafayette Parish School Board pursuant to the terms and conditions of a joint agreement for collection of sales and use taxes to be made and entered into between the city-parish consolidated council and the Lafayette Parish School Board. Until the termination of such agreement, the director of the sales and use tax division of the school board shall be considered as the director.

    Distraint and distrain mean the right to levy upon and seize and sell, or the levying upon or seizing and selling, any property or rights to property of the delinquent dealer by the officer charged with the collection of the tax, for the purpose of satisfying any tax, interest or penalties due under the provisions of this article.

    Engaging in business in the parish means any of the following methods of transacting business: maintaining directly, indirectly or through a subsidiary an office, distribution house, sales house, warehouse or other place of business; or having an agent, salesman, solicitor or employee operating within the parish under the authority of the seller or its subsidiary, irrespective of whether such place of business, agent, salesman, solicitor or employee is located in the parish permanently or temporarily, or whether such seller or subsidiary is qualified to do business in the parish; or by having within the parish any choses in or causes of action, or any property, or any liens on property, or any indebtedness due it in the parish, protected by the laws and courts of the parish.

    Gross sales means the sum total of all retail sales of tangible personal property, as provided and defined in this section, and sales of services, without any deductions whatsoever of any kind or character, except as provided in this article.

    Hotel means any establishment engaged in the business of furnishing sleeping rooms primarily to transient guests where such establishment consists of ten or more guestrooms under a single roof.

    Lease and rental mean the leasing or renting of tangible personal property and the possession or use thereof by the lessee or rentee for a consideration, without transfer of the title of such property. The term shall not mean or include the lease or rental made for the purposes of re-lease or re-rental of casing tools and pipe, drill pipe, tubing, compressors, tanks, pumps, power units, or other drilling or related equipment used in connection with the operating, drilling, completion or reworking of oil, gas, sulphur or other mineral wells.

    New article means the original stock in trade of the dealer, and shall not be limited to newly manufactured articles. The original stock or article, whether it be a used article or not, shall be subject to the tax.

    Parish means all the territory contained within the present boundaries of the Parish of Lafayette, except that portion located within the territorial boundaries of any incorporated municipality situated within it.

    Person means any individual, firm, copartnership, joint venture, association, corporation, cooperative, estate, trust, business trust, receiver or syndicate, the state or any department thereof, any parish, city or municipality or public board, commission or public or semipublic corporation, district or instrumentality, or any group or combination acting as a unit.

    Purchaser means any person who acquires or receives any tangible personal property or the privilege of using any tangible personal property or receives any services pursuant to a transaction subject to a tax under the provisions of this article.

    Retail sale and sale at retail mean a sale to a consumer or to any person for any purpose other than for resale in the form of tangible personal property and a sale of services, as set forth in this article, and shall mean and include all such transactions as the director, upon investigation, finds to be in lieu of sales. It shall not include sales of materials for further processing into articles of tangible personal property for sale at retail, nor does it include an isolated or occasional sale of tangible personal property by a person not engaged in such business. The sale of motor or other vehicles by a person not engaged in such business shall be considered and treated as a retail sale or sale at retail.

    Retailer means every person engaged in the business of making sales at retail or for distribution, or use or consumption, or storage to be used or consumed in the parish, or any person rendering services taxable under this article.

    Sale means any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration, and includes the fabrication of tangible personal property for consumers who furnish, either directly or indirectly, the materials used in fabrication work, and the furnishing, preparing or serving, for a consideration, of any tangible personal property consumed on the premises of the person furnishing, preparing or serving such tangible personal property. A transaction whereby the possession of tangible personal property is transferred but the seller retains title as security for the payment of the price shall be deemed a sale. The term shall also include the sales of services, which shall mean and include the following:

    (1)

    The furnishing of rooms by hotels and tourist camps.

    (2)

    The sale of admissions to places of amusement, to athletic entertainment other than that of schools, colleges, universities and recreational events, and the furnishing for dues, fees or other consideration of the privilege of access to clubs or the privilege of having access to or the use of amusement, entertainment, athletic or recreational facilities.

    (3)

    The furnishing of storage or parking privileges by hotels and parking lots and trailer parks.

    (4)

    The furnishing of printing or overprinting, lithographic, multilith, blueprinting, photostating or other similar services of reproducing written or graphic matter.

    (5)

    The furnishing of laundry, cleaning, pressing and dyeing services, including, by way of extension and not of limitation, the cleaning and renovation of clothing, furs, furniture, carpets and rugs, and the furnishing of storage space for clothing, furs and rugs.

    (6)

    The furnishing of cold storage space and the furnishing of the service of preparing tangible personal property for cold storage, where such service is incidental to the operation of storage facilities.

    (7)

    The furnishing or repairs to tangible personal property, including, by way of illustration and not of limitation, the repair and servicing of automobiles and other vehicles, electrical and mechanical appliances and equipment.

    Sales price means the total amount for which tangible personal property is sold, including any services, except services for financing, that are a part of the sale valued in money, whether paid in money or otherwise, and includes the cost of materials used, labor or service costs, except for financing, which shall not exceed the legal interest rate and a service charge not to exceed six percent of the amount financed, and losses; provided that cash discounts allowed and taken on sales shall not be included, nor shall the sales price include the amount charged for labor or services rendered in installing, applying, remodeling or repairing property sold.

    Storage means any keeping or retention in the parish of tangible personal property for use or consumption in the parish or for any purpose other than for sale at retail in the regular course of business.

    Tangible personal property means personal property which may be seen, weighed, measured, felt or touched, or is in any other manner perceptible to the senses. The term shall not include stocks, bonds, notes, or other obligations or securities.

    Taxing authority means the city-parish consolidated council.

    Tourist camp means any establishment engaged in the business of furnishing rooms, cottages or cabins to tourists or other transient guests, where the number of guestrooms, cottages or cabins at a single location is six or more.

    Use means the exercise of any rights of power over tangible personal property incident to the ownership thereof, except that it shall not include the sale at retail of that property in the regular course of business.

    Use tax includes the use, the consumption, the distribution and the storage for use or consumption, as defined in this section.

(Parish Code 1977, § 21-27)

State law reference

Definitions applicable to state sales tax, R.S. 47:301.

Cross reference

Definitions generally, § 1-2.