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

Rule 4. - Deliveries in Jefferson Parish.

Latest version.

The appropriate tax must be collected in all cases where tangible personal property is either purchased in or delivered to a purchaser in the Parish of Jefferson. Where the merchandise is to be delivered by the seller to a bona fide destination outside Jefferson Parish, the transaction is not taxable.

                    
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