2006-0151
INTRODUCED BY: ALBERT D. LAQUE, PARISH PRESIDENT
RESOLUTION NO.
Title
A resolution to enact a Sales Tax Holiday in St. Charles Parish on July 29, 2006, and July 30, 2006.
Body
WHEREAS, the St. Charles Parish School Board (“School Board” hereafter) Administers the sales and use tax ordinances in effect in St. Charles Parish, Louisiana, and the Uniform Local Sales Tax Code (ULSTC) adopted as Act 73 of 2003 and other laws, and collects sales and use tax for all local taxing authorities within the Parish; and,
WHEREAS, St. Charles Parish School Board enacted a Resolution relative to the local sales and use tax to provide a local sales tax holiday abating the parish sales and use tax on consumer purchases of tangible personal property from certain selling dealers with restrictions on the types and cost of purchases that are eligible for abatement for the period July 29 through July 30, 2006 (“the period” hereafter); and,
WHEREAS, notwithstanding any other provisions of law to the contrary, the sales tax levied by the Parish of St. Charles shall not apply to the first two thousand five hundred dollars of the sales price or cost price of any consumer purchases of tangible personal property that occur during the period; and,
WHEREAS, for purposes of this Act, “consumer purchases” shall mean purchases of items of tangible personal property, other than vehicles subject to license and title nor consumer purchases of meals furnished for consumption on the premises where purchased, including to-go orders; and,
WHEREAS, this provision will apply if and only if during the period one of the following occur:
(1) Title to or possession of an item of tangible personal property is transferred from a selling dealer to a purchaser.
(2) A customer selects an eligible item from the selling dealer's inventory for layaway that is physically set aside in the selling dealer's inventory for future delivery to that customer.
(3) The customer makes final payme...
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