§ 20-112. Scope of tax.

(a)

It is not the intention of this article to levy a tax upon articles of tangible personal property imported into this city, or produced or manufactured in this city, for export, nor is it the intention of this ordinance to levy a tax on the bona fide transaction in interstate commerce. It is, however, the intention of this article to levy a tax on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this city of tangible personal property after it has come to rest in this city and has become a part of the mass of property in this city. The provisions of this article shall not apply in respect to the use, or consumption, or distribution, or storage of tangible personal property for use or consumption in this city, upon which a like tax equal to, or greater than the amount imposed by this article has been paid in another municipality or parish in the state, or in a municipality or county in a state other than Louisiana, the proof of payment of the tax to be according to rules and regulations made by the treasurer of the city. If the amount of the tax paid in a municipality or parish in the state or in a municipality or county in a state other than Louisiana is not equal to or greater than the amount of tax imposed by this article, then the dealer shall pay to the city an amount sufficient to make the tax paid in the other municipality or parish in the state, or in the other municipality or county in a state other than Louisiana, and in this city equal to the amount of tax imposed by this article.

(b)

No tax shall be due under this article on the sale of any goods or personal tangible property delivered or services performed outside the territorial limits of the city.

(Ord. No. 173, §§ 3.02, 3.03, 11-10-78)