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

Rule 5. - Adjustments, replacements, and exchanges.

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Where taxable articles are returned for adjustment, replacement or exchange under a guarantee as to its quality or service and a new article is given pursuant to the guarantee, free or at a reduced price, the tax shall be computed on the actual amount, if any, paid to the vendor on the new article.

                    
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