§ 82-344. Registration of dealers; certificate of authority to collect tax.
Latest version.
In order to aid in the administration and enforcement of the provisions of this article,
and to collect all the taxes imposed by this article, on or before August 1, 1972,
or in the case of dealers commencing business after August 1, 1972, or opening new
places of business after such date, within three days after such commencement or opening,
every dealer purchasing or importing tangible personal property for resale shall file
with the director a certificate of registration in a form prescribed by him. The director
shall, within five days after such registration, issue without charge to each dealer
who purchases or imports for resale a certificate of authority empowering such dealer
to collect the tax from the purchaser, and duplicates thereof for each additional
place of business of such dealer. Each certificate or duplicate shall state the place
of business to which it is applicable. Such certificate of authority shall be prominently
displayed in all places of business of the dealer. A dealer who has no regular place
of doing business shall attach such certificate to his cart, stand, truck or other
merchandising device. Such certificate shall be nonassignable and nontransferable
and shall be surrendered immediately to the director upon the dealer ceasing to do
business at the place therein named.
(Parish Code 1977, § 21-54)
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