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

Rule 18. - Lease or rental of tangible personal property.

Latest version.

Lessors shall collect tax upon total rentals due them by lessees of all kinds and types of tangible personal property. The terms of the contract under which such property is leased or rented shall be the basis for collecting and remitting the tax. The tax shall be computed on the basis of the billing provided in the contract, which may provide for either a lump sum at the time of execution or for monthly or other periodical payments. This tax is in addition to the tax due at the time of the purchase of the property rented or leased.

                    
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