§ 82-345. Collection of tax by wholesalers when purchaser does not have certificate.
Latest version.
A wholesale dealer or jobber shall refuse to accept a certificate that any property
upon which a tax is imposed by this article is purchased for resale, and shall collect
the tax imposed by this article, unless the purchaser shall have filed a certificate
of registration and received a certificate of authority to collect the tax imposed
by this article; provided, however, that the payment of the tax by such purchaser
shall not relieve the purchaser of the duty imposed in this article upon such purchaser
to collect the tax upon any resale made by him; but such purchaser who shall thereafter
file a certificate of registration and receive a certificate of authority to collect
the tax may, upon application therefor, receive a refund of the taxes paid by him
upon property thereafter resold by him, and upon the receipts from which he shall
have collected and paid over to the taxing authority the tax imposed in this article.
(Parish Code 1977, § 21-55)
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