§ 82-343. Tax to constitute part of purchase price.

Latest version.

The dealer shall, as far as practicable, add the exact amount of the tax imposed under this article, or the average equivalent thereof, in conformity with the rules and regulations to be issued by the director, to the sale price or charge, and when added such tax shall constitute a part of such price or charge and shall be a debt from the purchaser or consumer to the dealer, until paid, and shall be recoverable at law, in the same manner as other debts.

(Parish Code 1977, § 21-53)

                    
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