On all tangible personal property imported, or caused to be imported, from other states
or other political subdivisions of this state, or any foreign country, and used by
him, the dealer shall pay the tax imposed by this article on all articles of tangible
personal property so imported and used, the same as if the said articles had been
sold at retail for use or consumption, in this parish. For the purpose of this article,
use or consumption, or distribution, or storage of tangible personal property, shall
each be equivalent to a sale at retail, and the tax shall thereupon immediately be
levied and be collected in the manner provided herein, provided there shall be no
duplication of the tax in any event.
(Ord. No. 98-117, § 6, 5-14-98)
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