§ 22-73. Exemptions and exclusions from tax.

(a)

The taxes imposed and levied by this article shall be subject to all exemptions and exclusions provided in Chapter 2 of Title 47 of the Louisiana Revised Statutes of 1950, as amended, with respect to taxes levied by any local governmental subdivision or school board.

(b)

It is not the intention of this article to levy a tax upon articles of tangible personal property imported into the authority, or produced or manufactured in the authority, for export; nor is it the intention of this article to levy a tax on bona fide 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 the authority, of tangible personal property after it has come to rest in the authority and has become a part of the mass of property in the authority.

(c)

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 authority.

(d)

(1)

The tax imposed and levied by this article shall not apply to the sale, use, lease, or rental of machinery and equipment purchased, used, leased, or rented by a manufacturer for use 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 or more fixed locations within the authority.

(2)

For purposes of this paragraph, "machinery and equipment", "manufacturer", "manufacturing", "manufacturing for agricultural purposes", "plant facility", and "used directly" shall have the same meaning as defined in R.S. 47:301(3)(i)(ii).

(Ord. No. 8416, § 3, 4-15-96; Ord. No. 8821, § 2, 11-21-05)