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)
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