This law defines terms related to parish sales and use taxes. By definition, the "sale of tangible personal property to food banks, as defined in [Louisiana law]" is exempt from sales tax. The law also exempts "donation of food items to food bank as defined in [Louisiana law]" from use tax.
Provides exemptions to taxes on sales to food banks and food items donated to food banks.
The general process for the collection and administration of sales and use taxes is described in § 86-86.
"The collector" [(i.e., the entity or person designated by the Allen Parish Policy Jury)] is authorized "to handle and accomplish the ...enforcement ...of sales and use taxes." § 86-86(f).
This policy is located in Allen Parish, Louisiana Code of Ordinances, Chapter 86 - Taxation, Article III - Sales and Use Tax, Section 86-71 - Definitions. History: Code 1979, § 21-21.