The district adopts none of the optional exclusions or exemptions allowed by state
sales and use tax law, nor does this district adopt any exclusions or exemptions authorized
by legislation enacted under Article VI, Section 29 (D)(1) of the Constitution of
the State of Louisiana of 1974. Included within the base of the tax is every transaction,
whether sales, use, lease or rental, consumption, storage or service, with no exclusions
or exemptions except for those mandated upon political subdivisions by the Constitution
or statutes of the State of Louisiana, including the Act.
(Ord. of 10-18-10, § 7, 10-18-10)
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