§ 150-601. Tax collectible from all dealers.

The tax imposed by this division shall be payable upon the retail sales price, as of the moment of the sale, or upon the cost price, as of the moment of the purchase, or upon sales of service, as the case may be, and shall be collectible from all persons engaged as dealers in the sale at retail or those engaged in the use, consumption, distribution and the storage of tangible personal property and/or the sales of services. At the moment of payment of the tax, any tax collected shall become the property of the city.

(1)

The tax levied on any such vehicle, which is hereby defined to be any motor vehicle, automobile, motorcycle, truck, truck-tractor, trailer, semitrailer, motorbus, house trailer, or any other vehicle subject to the vehicle registration license tax, shall be paid to the director of the department of finance of the city, (or to the collector of revenue of the state if so delegated by contractural agreement as herein authorized), at the time of application for a certificate of title or vehicle registration license.

a.

The tax levied by this article on the sale of any such vehicle shall be due at the time registration or any transfer of registration is required by the state Vehicle Registration License Tax Law.

b.

The tax levied by this article on the use of any such vehicle in the city shall be due at the time the first registration in this state is required by the state Vehicle Registration License Tax Law.

(2)

Every vendor of such a vehicle shall furnish to the purchaser at the time of sale a sworn statement showing the serial number, motor number, type, year, and model of the vehicle sold, the total sales price, any allowance for, and a description of any vehicle taken in trade, and the total cash difference paid or to be paid by the purchaser between the vehicles purchased and traded-in, and the sales or use tax to be paid, along with such other information as may be required by regulation subsequently promulgated.

All labor, parts, accessories, and other equipment which are attached to the vehicle at the time of sale and which are included in the sale price are to be considered a part of the vehicle.

(3)

It is not the intention of this subsection to grant an exemption to any sales, use, item or transaction which has heretofore been taxable as provided in this article, and this subsection is not to be construed as so doing. It is the intention of this subsection to transfer the responsibility for the collection of the sales and use tax on vehicles only from the vendor to the director of the city, (or to the collector of revenue of the state, if so designated by agreement, as herein authorized) and to provide a method of collection of the tax directly from the vendor or user by the director or collector.

(Code 1956, § 56-32)

State law reference

Similar provisions, R.S. 47:303.