§ 82-346. Collection of tax on vehicles.

(a)

The tax imposed by this article upon the sale or use of any motor vehicle, automobile, motorcycle, truck, truck tractor, trailer, semitrailer, motorbus, house trailer, or other vehicle subject to the vehicle registration license tax shall be collected as provided in this section.

(b)

The tax levied by this article on any such vehicle shall be paid to the collector of revenue of the state at the time of application for a certificate of title or vehicle registration license, and no certificate of title or vehicle registration license shall be issued until the tax has been paid.

(c)

The tax levied by this article on the sale of any such vehicle shall be due at the time registration or any transfer of registration is required by the vehicle registration license tax law.

(d)

The tax levied by this article on the use of any such vehicle in the parish shall be due at the time first registration in the parish is required by the vehicle registration license tax law.

(e)

Every vendor of such a vehicle shall furnish to the purchaser at the time of sale a sworn statement showing the serial number, motor number, type, year and model of the vehicle sold, the total sales price, any allowance for and description of any vehicle taken in trade, and the total cash difference paid or to be paid by the purchaser between the vehicle purchased and traded in and the sales or use tax to be paid, along with such other information as may be required. All labor, parts, accessories and other equipment which are attached to the vehicle at the time of the sale and which are included in the sale price are to be considered a part of the vehicle.

(f)

It is not the intention of this section to grant an exemption from the tax levied by this article to any sale, use, item or transaction which has heretofore been taxable, and this section shall not be construed as so doing. It is the intention of this section to transfer the collection of the sales and use tax on vehicles from the vendor to the collector of revenue of the state and to provide a method of collection of the tax directly from the vendee or user by the collector of revenue in accordance with an agreement by and between the collector of revenue and the taxing authority. The tax so collected by the collector of revenue shall be paid to the taxing authority and sent to the director as soon as possible, and in any event at least once each month, all in accordance with such agreement.

(g)

The provision contained in the definition of "retailer" in this article which excludes isolated or occasional sales from the definition of a sale at retail is not to apply to the sale of vehicles which are the subject of this section. Isolated or occasional sales of vehicles are hereby defined to be sales at retail and as such are subject to the tax.

(Parish Code 1977, § 21-56)