Lafayette City-Parish Consolidated Government |
Code of Ordinances |
LAFAYETTE CITY-PARISH CONSOLIDATED GOVERNMENT CODE OF ORDINANCES |
Chapter 82. TAXATION |
Article IV. PARISH SALES AND USE TAX |
Division 4. COLLECTION BY DEALER |
§ 82-342. Sales by dealers outside parish for use or consumption in parish.
Latest version.
Every dealer located outside the parish making sales of tangible personal property for distribution, storage, use or other consumption in the parish shall, at the time of making sales, collect the tax imposed by this article from the purchaser.
(Parish Code 1977, § 21-52)