§ 14-63. Sales, etc., outside of parish.

(a)

No tax shall be due under this article on the sale of any goods or tangible personal property delivered or services performed outside the territorial limits of the parish.

(b)

It is not the intention of this article to levy a tax upon any advertising service rendered by an advertising business, including but not limited to advertising agencies, design firms, and print and broadcast media, or any member, agent, or employee thereof, to any client whether or not such service also involves a transfer to the client of tangible personal property. However, a transfer of mass-produced advertising items by an advertising business which manufactures the items itself to a client for the client's use, which transfer involves the furnishing of minimal services other than manufacturing services by the advertising business shall be a taxable sale or use of tangible personal property; however, in no event shall tax be levied on charges for creative services which are separately stated.

(Ord. No. 98-117, § 4, 5-14-98)