Rule 43. - Imports by motor vehicles.

Any person or dealer desiring to import from outside the parish tangible personal property which is subject to the tax by motor vehicle or by any means other than common carrier must first obtain from the sheriff a permit stating the kind of vehicle to be used, the name of the driver, the license number of the vehicle, the kind of tangible personal property to be imported, the date, the name and address of the consignee, and such other information as the sheriff may deem necessary. Any person or dealer importing tangible personal property subject to tax without first obtaining such permit, will subject the said motor vehicle and taxable property to seizure and forfeiture. Such permits shall be free of cost to the applicant and may be obtained from the sheriff at the Sales Tax Office at 3800 Airline Highway in Jefferson Parish.