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

Rule 8. - Credit sales.

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Dealers making credit or installment sales must report the total selling price of such sales and pay the total tax thereon in the monthly tax period in which the contracts of sales are made, whether or not the dealer arranges to receive payment of the tax in installments, or agrees that the contract may be discounted, or pledged with, or sold to a finance company.

                    
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