§ 14-247. Exclusions and exemptions.  


Latest version.
  • The governing authority adopts none of the optional exclusions or exemptions allowed by the state sales and use tax law, nor does this governing authority adopt an exclusions or exemptions authorized by legislation enacted under Article VI, Section 29Id)(1) of the Constitution of the State of Louisiana of 1974, that are not allowed as an exclusion or exemption from State sales and use tax. Included within the base of the tax is every transaction, whether sales, use, lease or rental, consumption, storage, or service, with no exclusions or exemptions except for those mandated upon political subdivisions by the Constitution or statutes of the State of Louisiana, including the Act, provided that the sale of food and drugs is excluded under the authority of R.S. 47:305.30 and other statutory authority related thereto.

(Ord. No. 09-290, § 7, 12-10-09)