§ 35-71. Optional exclusions and exemptions.

(a)

In accordance with LSA-R.S. 47:337.10(1), for purposes of the imposition of the sales and use tax levied by the Parish of Jefferson, the cost price of machinery and equipment used by a manufacturer in a plant facility predominately and directly in the actual manufacturing for agricultural purposes or the actual manufacturing process of an item of tangible personal property, which is for ultimate sale to another and not for internal use, at one (1) or more fixed locations within Jefferson Parish, the cost price shall be reduced by one hundred (100) percent beginning January 1, 2006.

(b)

The tax imposed by this article shall not apply to the sale of materials and supplies which qualify for an exclusion and exemption under LSA-R.S. 47:305.20 when sold to a Louisiana Commercial Fisherman who qualifies as such under applicable state law and who complies with certification procedures developed by the Jefferson Parish Sheriff as tax collector for Jefferson Parish.

(Ord. No. 22572, § 2, 8-10-05; Ord. No. 22778, § 3, 6-28-06; Ord. No. 23893, § 1, 9-22-10)