It is not the intention of this ordinance to levy a tax upon articles of tangible
personal property imported into this parish or produced or manufactured in this parish
for export; nor is it the intention of this article to levy a tax on a bona fide transaction
in interstate commerce. It is, however, the intention of this article to levy a tax
on the sale at retail, the use, the consumption, the distribution, and the storage
to be used or consumed in this parish of tangible personal property after it has come
to rest in this parish and has become a part of the mass of property in this parish.
(Ord. No. 98-117, § 4, 5-14-98)
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