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

Rule 17. - Sales for lease or rental purposes.

Latest version.

A sale of tangible personal property to a person who leases or rents same is a retail sale and subject to the tax. The fact that the purchaser is registered as a dealer and collects tax on his gross rentals does not affect the taxability of the sale.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');