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

Rule 14. - Computation of tax; installation charges.

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Retailers of tangible personal property, who, in connection with their sales, contract for the installation of the articles so sold, are vendors of the articles and material, in the same manner as in the case of articles sold without installation. If the charges for installation are stated separately to the purchaser, such installation charges will not be taxable. Failure to separately state the charges subjects the entire amount to the tax.

                    
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