New Orleans |
Code of Ordinances |
Chapter 150. TAXATION |
Article VI. SALES AND USE TAX |
Division 5. COLLECTION |
§ 150-633. Wholesale dealers and jobbers to secure and keep on file exemption certificates.
Latest version.
All wholesale dealers and jobbers in the city are hereby required to secure from each purchaser a properly executed certificate of exemption on a form designated and approved by the director, which certificate of exemption shall be kept on file by the wholesaler or jobber for a period of not less than three years, and shall be subject to inspection by the director or any of his duly authorized agents.
(Code 1956, § 56-55.1)