Rule 42. - Use tax.

The ordinance imposes a tax on the use, consumption, distribution and storage for use or consumption within this parish of tangible personal property purchased in such manner that the sales tax does not apply thereto.

The Use Tax applies to the use of property purchases [purchased] in interstate commerce, or in other parishes for the purpose of use in this parish after interstate commerce has ended. For purposes of taxation, interstate commerce ends when purchased property reaches the consignee, and comes to rest within the parish. The tax does not attach until the property has come to rest in the parish.

Generally, it may be said that the Use Tax applies to the use of property in this parish, the sale of which would be subject to tax had there been a purchase within this parish. The Use Tax does not apply upon the use of any property which is exempt from the tax imposed upon the sale at retail. The two taxes, sales and use, stand as complements to each other and taken together provide a uniform tax upon either the sale at retail or use of all tangible personal property irrespective of where it may have been purchased.

The Use Tax is based on the "cost price" of the tangible personal property. The cost price means the actual cost of the property including transportation costs incurred in transporting the property to the place where it is to be used. No deduction is allowed for materials used, labor, service cost, transportation charges or any other expenses whatsoever.