Appendix A. RULES AND REGULATIONS PROMULGATED IN CONNECTION WITH THE PARISH SALES AND USE TAX  


Rule 1. - Integrated bracket.
Rule 2. - Remission of tax.
Rule 3. - Motor vehicle sales.
Rule 4. - Deliveries in Jefferson Parish.
Rule 5. - Adjustments, replacements, and exchanges.
Rule 6. - Returned merchandise.
Rule 7. - Repossessions.
Rule 8. - Credit sales.
Rule 9. - Will-call sales.
Rule 10. - Sale of combustibles to users.
Rule 11. - Magazines and periodicals.
Rule 12. - Ice.
Rule 13. - Computation of tax; transportation charges.
Rule 14. - Computation of tax; installation charges.
Rule 15. - Computation of tax; federal taxes.
Rule 16. - Computation of tax; finance and service charges.
Rule 17. - Sales for lease or rental purposes.
Rule 18. - Lease or rental of tangible personal property.
Rule 19. - Labels, tags, or name plates.
Rule 20. - Containers, wrapping and packing materials, and related products sales.
Rule 21. - Premiums and gifts.
Rule 22. - Casual and isolated sales.
Rule 23. - Printed matter.
Rule 24. - Florists' telegraphic deliveries.
Rule 25. - Resale certificates.
Rule 26. - Sales to Jefferson Parish.
Rule 27. - Sales to the United States government and the state.
Rule 28. - Machinists, foundrymen and pattern makers.
Rule 29. - Tangible personal property made to order.
Rule 30. - Sales by auctioneers, agents, and factors.
Rule 31. - Seeds.
Rule 32. - Cold storage space.
Rule 33. - Hotels and tourist camps.
Rule 34. - Building materials.
Rule 35. - Contractor dealers.
Rule 36. - Contractor manufacturers.
Rule 37. - Sign manufacturers and painters.
Rule 38. - Undertakers.
Rule 39. - Certificates of registration.
Rule 40. - Consolidated returns.
Rule 41. - Leased departments.
Rule 42. - Use tax.
Rule 43. - Imports by motor vehicles.