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

Rule 28. - Machinists, foundrymen and pattern makers.

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Machinists, foundrymen, and pattern makers who are engaged in fabricating and selling dies, castings, patterns, tools, lathes and punch presses, machinery, or any other such property to manufacturers or other persons who purchase same for use or consumption, are making sales at retail within the meaning of the sales tax ordinance. No deduction may be made for labor or fabrication or other costs of production in computing the selling price for tax purposes. Where structural steel, castings, or other such products are sold to construction contractors not registered as dealers, the sales are considered retail sales. Machinists, foundrymen, and pattern makers who repair property of others are liable for the tax on the full amount of the charges for such repair services.

                    
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