§ 29-49. Application when property is first used in area where sales tax is imposed.

If the first use of tangible personal property purchased in the city for use beyond the territorial limits of this city occurs in a municipality or parish of the state or in a municipality or county in a state other than Louisiana which imposes a sales or use tax, the exemption provided in this division shall apply only if:

(1)

The purchaser is properly registered for sales and use tax purposes in a municipality or parish in the state or in a municipality or county in a state other than Louisiana, wherein such tangible personal property is used, and regularly reports and pays sales and use tax in such other municipality or parish in the state or in a municipality or county in a state other than Louisiana;

(2)

The municipality or parish in the state or the municipality or county in a state other than Louisiana in which the first use occurs grants on a reciprocal basis a similar exemption on purchases within that municipality or parish in the state or municipality or county in a state other than Louisiana for use in this city; and

(3)

The purchaser obtains from the treasurer a certificate authorizing him to make the nontaxable purchases authorized under section 29-48.

(Ord. No. 891, § 3.01, 2-14-66)