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

Rule 26. - Sales to Jefferson Parish.

Latest version.

Where construction materials, supplies, equipment or any other item of tangible personal property is sold to the Parish of Jefferson or any of its departments or agencies, or to any contractor for use on projects for the parish of its departments or agencies, the sales are taxable. It is immaterial that part or all of the funds by which payments are made may have been advanced, granted, or loaned by the federal government to the parish or its agencies or departments.

                    
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