§ 26-68. Exemptions and exclusions from tax.

(a)

No exemption from this tax shall be granted unless the state exemption specifically provides that it applies to this district sales and use tax levies. In the absence of any such specific application of the state exemption of sales and use tax levies of any local governmental subdivision or school board, any state exemption granted pursuant to the provisions of R.S. 47:321 et seq., shall be applicable only to the levy and collection of the state sales and use tax.

(b)

No tax shall be levied or collected on the storage of property which has been documented for use outside the district although the property may be stored with the district if the owners of such property which is to be stored for exclusive use outside the district have acquired a tax exemption certificate from the collector. When a vendor is presented with a copy of a tax exemption certificate from a vendor, the vendor shall be relieved from liability for the collection of use tax on such property. If the property is removed from storage and is used within the district, the property shall be subject to taxation.

(Code 1966, § 17-36)