Terms Used In Louisiana Revised Statutes > Title 3 > Chapter 12 > Part III-B - Sweet Potato Promotion

• Agency: as used in this Chapter shall have the same meaning ascribed to it as provided in La. See Louisiana Revised Statutes 39:1556
• Agreement: means the Streamlined Sales and Use Tax Agreement. See Louisiana Revised Statutes 47:335.2
• Air-to-Ground Radiotelephone service: means a radio service, as that term is defined in 47 C. See Louisiana Revised Statutes 47:301
• Ancillary service: means a service that is associated with or incidental to the provision of one or more telecommunications services, including but not limited to conference bridging services, detailed telecommunications billing services, directory assistance services, vertical services, and voice mail services. See Louisiana Revised Statutes 47:301
• Annuity: shall mean payments for life derived from the "accumulated contributions" of a member. See Louisiana Revised Statutes 11:1581
• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• average final compensation: shall mean the average monthly compensation earned by an employee during any period of sixty successive months of service as an employee during which the earned compensation was the highest. See Louisiana Revised Statutes 11:1581
• Board: means the board of trustees of the Clerks' of Court Retirement and Relief Fund. See Louisiana Revised Statutes 11:1503
• Board: means the board of commissioners of the Acadiana Regional Juvenile Justice District. See Louisiana Revised Statutes 15:1109
• Board of Trustees: shall mean the Board provided for in La. See Louisiana Revised Statutes 11:1581
• Business: means any corporation, partnership, individual, sole proprietorship, joint stock company, joint venture, or any other legal entity through which business is conducted. See Louisiana Revised Statutes 39:1556
• byproduct: shall mean any incidental product that is sold for a sales price less than the cost of the materials. See Louisiana Revised Statutes 47:301
• Call center: means one or more locations that utilize telecommunications services in one or more of the following activities: customer services, soliciting sales, reactivating dormant accounts, conducting surveys or research, fundraising, collection of receivables, receiving reservations, receiving orders, or taking orders. See Louisiana Revised Statutes 47:301
• Call-by-call basis: means any method of charging for telecommunications services where the price is measured by individual calls. See Louisiana Revised Statutes 47:301
• Certified automated system: means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. See Louisiana Revised Statutes 47:335.2
• Certified service provider: means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions. See Louisiana Revised Statutes 47:335.2
• Chambers: A judge's office.
• Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
• Collector: shall mean and include (a) the secretary of the Department of Revenue for the state of Louisiana and includes his duly authorized assistants, when used in reference to a sales and use tax levied by the state, or (b) the individual or entity designated as collector of the appropriate single sales and use tax collection office, and his duly authorized assistants, of any political subdivision authorized under the constitution and laws of the state of Louisiana to levy and collect a sales and use tax, except a statewide political subdivision, when used in reference to a sales and use tax levied by such political subdivision. See Louisiana Revised Statutes 47:301
• commercial farmer: means either of the following:

              (i) A person regularly and occupationally engaged in the commercial production of food, agricultural commodities, or agricultural products for sale. See Louisiana Revised Statutes 47:301

• Commission: means the Louisiana Sales and Use Tax Commission for Remote Sellers. See Louisiana Revised Statutes 47:339
• Commission: means the Acadiana Regional Juvenile Justice District Commission. See Louisiana Revised Statutes 15:1109
• Communications channel: means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points. See Louisiana Revised Statutes 47:301
• Competitive negotiation: means to negotiate for a contract through a request for proposals process or any other similar competitive selection process. See Louisiana Revised Statutes 39:1556
• computer software: means a set of statements, data, or instructions to be used directly or indirectly in a computer in order to bring about a certain result in any form in which those statements, data, or instructions may be embodied, transmitted, or fixed, by any method now known or hereafter developed, regardless of whether the statements, data, or instructions are capable of being perceived by or communicated to humans. See Louisiana Revised Statutes 47:301
• Conference bridging service: means a service that links two or more participants of an audio or video conference call and may include the provision of a telephone number. See Louisiana Revised Statutes 47:301
• Continuance: Putting off of a hearing ot trial until a later time.
• Contract: means all types of state agreements, regardless of what they may be called, including orders and documents purporting to represent grants, which are for the purchase or disposal of supplies, services, major repairs, or any other item. See Louisiana Revised Statutes 39:1556
• Cost price: means the actual cost of the articles of tangible personal property without any deductions therefrom on account of the cost of materials used, labor, or service cost, except those service costs for installing the articles of tangible personal property if such cost is separately billed to the customer at the time of installation, transportation charges, or any other expenses whatsoever, or the reasonable market value of the tangible personal property at the time it becomes susceptible to the use tax, whichever is less. See Louisiana Revised Statutes 47:301
• custom computer software: means computer software prepared, created, adapted, or modified to the special order of a particular purchaser, licensee, or user; or to meet the specific needs or requirements of a particular purchaser, licensee, or user, regardless of the means by or through which such computer software is furnished, delivered, or transmitted, and regardless of whether such software incorporates or consists of preexisting routines, utilities, or other computer software components. See Louisiana Revised Statutes 47:301
• Customer: means the person or entity that contracts with the seller of telecommunications services. See Louisiana Revised Statutes 47:301
• Customer channel termination point: means , in the context of a private communications service, the location where the customer either inputs or receives communications. See Louisiana Revised Statutes 47:301
• Dealer: includes every person who manufactures or produces tangible personal property for sale at retail, for use, or consumption, or distribution, or for storage to be used or consumed in a taxing jurisdiction. See Louisiana Revised Statutes 47:301
• Department: means the Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:1
• Designee: means a duly authorized representative of a person holding a superior position. See Louisiana Revised Statutes 39:1556
• Detailed telecommunications billing service: means a service of separately stating information pertaining to individual calls on a customer's billing statement. See Louisiana Revised Statutes 47:301
• Digital radio conversion equipment: shall include the following:

              (aa) IBOC transmitter. See Louisiana Revised Statutes 47:301

• Digital television conversion equipment: shall include the following:

              (aa) DTV transmitter and RF system. See Louisiana Revised Statutes 47:301

• Directory assistance: means a service of providing telephone number or address information, or both. See Louisiana Revised Statutes 47:301
• District: means the Acadiana Regional Juvenile Justice District. See Louisiana Revised Statutes 15:1109
• drilling rig: means any unit or structure, along with its component parts, which is used primarily for drilling, workover, intervention or remediation of wells used for exploration or development of minerals and "component parts" means any machinery or equipment necessary for a drilling rig to perform its exclusive function of exploration or development of minerals. See Louisiana Revised Statutes 47:301
• Drugs: includes all pharmaceuticals and medical devices which are prescribed for use in the treatment of any medical disease. See Louisiana Revised Statutes 47:301
• Employee: means any regular employee of a clerk, minute clerk, and employees of the Louisiana Clerks of Court Association, the Louisiana Clerks' of Court Retirement and Relief Fund, and the Louisiana Clerks of Court Insurance Fund, who works more than an average of twenty hours per week. See Louisiana Revised Statutes 11:1503
• Employee: shall mean any district attorney of the state of Louisiana, or any assistant district attorney in any parish of the state of Louisiana. See Louisiana Revised Statutes 11:1581
• Employee: means an individual drawing a salary from a governmental body, whether elected or not, and any nonsalaried individual performing personal services for any governmental body. See Louisiana Revised Statutes 39:1556
• Employer: shall mean any parish in the state of Louisiana; the state of Louisiana, or the police jury or any other governing body of a parish or political corporation or subdivision of the state of Louisiana which employs and pays persons as district attorneys or assistant district attorneys. See Louisiana Revised Statutes 11:1581
• End user: means the person who utilizes the telecommunications service. See Louisiana Revised Statutes 47:301
• Engaging in business in the taxing jurisdiction: means and includes any of the following methods of transacting business: maintaining directly, indirectly, or through a subsidiary, an office, distribution house, sales house, warehouse, or other place of business or by having an agent, salesman, or solicitor operating within the taxing jurisdiction under the authority of the seller or its subsidiary irrespective of whether such place of business, agent, salesman, or solicitor is located in such taxing jurisdiction permanently or temporarily or whether such seller or subsidiary is qualified to do business in such taxing jurisdiction, or any person who makes deliveries of tangible personal property into the taxing jurisdiction other than by a common or contract carrier. See Louisiana Revised Statutes 47:301
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Excess benefit participant: shall mean any member whose retirement benefit as determined on the basis of all qualified plans without regard to the limitations of La. See Louisiana Revised Statutes 11:1576
• Executive director: means the executive director of the commission. See Louisiana Revised Statutes 47:339
• Facility: means any juvenile detention facility, shelter care facility, or any other similar juvenile justice facility. See Louisiana Revised Statutes 15:1109
• factory built home: means a residential structure which is built in a factory in one or more sections and has a chassis or integrated wheel delivery system, which is either:

              (aa) A structure built to federal construction standards as defined in Section 5402 of Title 42 of the United States Code. See Louisiana Revised Statutes 47:301

• Federal law: shall mean any federal law as may be enacted by the United States Congress authorizing states to require remote sellers, except those remote sellers who meet exceptions provided by federal law, to collect and remit sales and use taxes on remote sales for delivery into Louisiana or a decision by the United States Supreme Court overrules the physical presence requirement for a remote seller to collect and remit state and local sales and use tax on remote sales for delivery into the state. See Louisiana Revised Statutes 47:339
• Free hospital: means a hospital that does not charge any patients for health care provided by the hospital. See Louisiana Revised Statutes 47:301
• Fund: means the Clerks' of Court Retirement and Relief Fund. See Louisiana Revised Statutes 11:1503
• funeral directing services: means the operation of a funeral home, or by way of illustration and not limitation, any service whatsoever connected with the management of funerals, or the supervision of hearses or funeral cars, the cleaning or dressing of dead human bodies for burial, and the performance or supervision of any service or act connected with the management of funerals from time of death until the body or bodies are delivered to the cemetery, crematorium, or other agent for the purpose of disposition. See Louisiana Revised Statutes 47:301
• Germane: On the subject of the pending bill or other business; a strict standard of relevance.
• Governing authority: means the governing authority of a parish. See Louisiana Revised Statutes 15:1109
• Gross sales: means the sum total of all retail sales of tangible personal property, without any deduction whatsoever of any kind or character except as provided in this Chapter. See Louisiana Revised Statutes 47:301
• Handler: shall mean any person handling sweet potatoes in the primary channels of trade. See Louisiana Revised Statutes 3:1742
• Hotel: means and includes any establishment or person engaged in the business of furnishing sleeping rooms, cottages, or cabins to transient guests, where such establishment consists of sleeping rooms, cottages, or cabins at any of the following:

              (i) A single business location. See Louisiana Revised Statutes 47:301

• in writing: means the product of any method of forming characters on paper, other materials, or viewable screen, which can be read, retrieved, and reproduced, including information that is electronically transmitted and stored. See Louisiana Revised Statutes 39:1556
• International telecommunications service: means a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively. See Louisiana Revised Statutes 47:301
• Interstate telecommunications service: means a telecommunications service that originates in one U. See Louisiana Revised Statutes 47:301
• Intrastate telecommunications service: means a telecommunications service that originates in one U. See Louisiana Revised Statutes 47:301
• Invitation for bids: means all documents, whether attached or incorporated by reference, utilized for soliciting bids in accordance with the procedures set forth in La. See Louisiana Revised Statutes 39:1556
• Joint meeting: An occasion, often ceremonial, when the House and Senate each adopt a unanimous consent agreement
• lease: means the leasing of automobiles and the possession or use thereof by the lessee, for a consideration, without the transfer of the title of such property for a one hundred eighty-day period or more. See Louisiana Revised Statutes 47:301
• Lease or rental: means the leasing or renting of tangible personal property and the possession or use thereof by the lessee or renter, for a consideration, without transfer of the title of such property. See Louisiana Revised Statutes 47:301
• Lease-purchase contract: means the financing and acquisition of property by a person pursuant to an arrangement under which such person acquires title to property, constructs a facility on the property, and enters into a lease-purchase contract with the commission providing for the leasing of the property, including a facility on the property, to the commission and the acquisition of title to the property by the commission at the end of the lease period. See Louisiana Revised Statutes 15:1109
• local: means those parishes, municipalities, special tax districts, political subdivisions, parish governing bodies, and school boards who are authorized under the provisions of the Constitution of Louisiana, the Louisiana Revised Statutes of 1950 and jurisprudence to levy and collect local sales and use taxes. See Louisiana Revised Statutes 47:339
• Machinery and equipment: means tangible personal property or other property that is eligible for depreciation for federal income tax purposes and that is used as an integral part in the manufacturing of tangible personal property for sale. See Louisiana Revised Statutes 47:301
• Manufacturer: means :

              (I) A person whose principal activity is manufacturing, as defined in this Subparagraph, and who is assigned by the Louisiana Workforce Commission a North American Industrial Classification System code within the agricultural, forestry, fishing, and hunting Sector 11, the manufacturing Sectors 31-33, the information Sector 511110 as they existed in 2002, or industry code 423930 as a recyclable material merchant wholesaler engaged in manufacturing activities, which must include shredding facilities, as determined by the secretary of the Department of Revenue. See Louisiana Revised Statutes 47:301

• Manufacturing: means putting raw materials through a series of steps that brings about a change in their composition or physical nature in order to make a new and different item of tangible personal property that will be sold to another. See Louisiana Revised Statutes 47:301
• Manufacturing for agricultural purposes: means the production, processing, and storing of food and fiber and the production, processing, and storing of timber. See Louisiana Revised Statutes 47:301
• Manufacturing machinery and equipment: means tangible property used or consumed, or held for use or consumption, as an integral part of a biodiesel manufacturing, production, or extraction facility, process, or item of equipment. See Louisiana Revised Statutes 47:301
• Maximum benefit: shall mean the retirement benefit a member is entitled to receive from the pension plan set forth in Part III of this Chapter in any month after giving effect to La. See Louisiana Revised Statutes 11:1576
• Measurement-while-drilling instruments or systems: means instruments or systems which measure information from a downhole location in a borehole, transmit the information to the surface during the process of drilling the borehole using a wireless technique, and receive and decode the information on the surface. See Louisiana Revised Statutes 47:301
• Member: shall include any employee, as defined in Paragraph (10) of this Section, included in the membership of this system as provided in Part II of this Chapter. See Louisiana Revised Statutes 11:1581
• Mobile wireless service: means a telecommunications service, regardless of the technology used, whereby the origination or termination points, or both, of the transmission, conveyance or routing are not fixed, including but not limited to telecommunications services that are provided by a commercial mobile radio service provider. See Louisiana Revised Statutes 47:301
• news publication: shall mean any publication issued daily or regularly at average intervals not exceeding three months, which contains reports of varied character, such as political, social, cultural, sports, moral, religious, or subjects of general public interest, and advertising supplements and any other printed matter ultimately distributed with or a part of such publications. See Louisiana Revised Statutes 47:301
• Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
• Off-road vehicle: is a ny vehicle manufactured for off-road use which is issued a manufacturer's statement of origin that cannot be issued a registration certificate and license to operate on the public roads of this state because at the time of manufacture the vehicle does not meet the safety requirements prescribed by La. See Louisiana Revised Statutes 47:301
• Participating parish: means any parish which has entered into a participation agreement with the commission by which certain space is subleased to house juveniles from the participating parish. See Louisiana Revised Statutes 15:1109
• Peer-to-peer vehicle sharing: means the authorized use of a vehicle by a person other than the vehicle's owner through a peer-to-peer car sharing program. See Louisiana Revised Statutes 47:301
• Peer-to-peer vehicle sharing program: means a business platform that connects a shared vehicle owner with a shared vehicle driver to enable the sharing of vehicles for financial consideration. See Louisiana Revised Statutes 47:301
• pelletized paper waste: means pellets produced from discarded waste paper that has been diverted or removed from solid waste which is not marketable for recycling and which is wetted, extruded, shredded, or formulated into compact pellets of various sizes for use as a supplemental fuel in a permitted boiler. See Louisiana Revised Statutes 47:301
• Person: means any business, individual, union, committee, club, or other organization or group of individuals. See Louisiana Revised Statutes 39:1556
• person: shall include such institution for purposes of the payment of tax on sales by such institution if the sales are not otherwise exempt. See Louisiana Revised Statutes 47:301
• Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. See Louisiana Revised Statutes 47:335.2
• Place of primary use: means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. See Louisiana Revised Statutes 47:301
• Plant facility: means a facility, at one or more locations, in which manufacturing, referred to in Sectors 11 and 31-33 of the North American Industrial Classification system as of 2002, of a product of tangible personal property takes place. See Louisiana Revised Statutes 47:301
• Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
• Postpaid calling service: means a telecommunications service obtained by making a payment on a call-by-call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to a telephone number which is not associated with the origination or termination of the telecommunications service. See Louisiana Revised Statutes 47:301
• Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
• Prepaid calling service: means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount. See Louisiana Revised Statutes 47:301
• Prepaid wireless calling service: means a telecommunications service that provides the right to utilize mobile wireless service as well as non-telecommunications services, including the download of digital products delivered electronically, content, and ancillary services, which must be paid for in advance and which is sold in predetermined units or dollars of which the number declines with use in a known amount. See Louisiana Revised Statutes 47:301
• Private communication service: means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels. See Louisiana Revised Statutes 47:301
• Processor: shall mean any person, partnership, association, or corporation engaged in the canning, freezing, or dehydrating of sweet potatoes. See Louisiana Revised Statutes 3:1742
• Purchaser: means and includes any person who acquires or receives any tangible personal property, or the privilege of using any tangible personal property, or receives any services pursuant to a transaction subject to tax under this Chapter. See Louisiana Revised Statutes 47:301
• Radio broadcasting: means the sound transmission made via electromagnetic waves for direct sound reception by the general public. See Louisiana Revised Statutes 47:301
• rebate: means any amount offered by the vendor or manufacturer as a deduction from the listed retail price of the vehicle. See Louisiana Revised Statutes 47:301
• Regular interest: shall mean interest compounded annually at such a rate as shall be determined by the board of trustees in accordance with La. See Louisiana Revised Statutes 11:1581
• remote sale: means a sale that is made by a remote seller for delivery into Louisiana. See Louisiana Revised Statutes 47:339
• remote seller: includes "marketplace facilitators" as defined by La. See Louisiana Revised Statutes 47:339
• Rental: means the renting of automobiles and the possession or use thereof by the renter, for a consideration, without the transfer of the title of such property for a period less than one hundred eighty days. See Louisiana Revised Statutes 47:301
• Retailer: means and includes every person engaged in the business of making sales at retail or for distribution, or use or consumption, or storage to be used or consumed in this state. See Louisiana Revised Statutes 47:301
• Retirement: shall mean withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:1581
• Retirement allowance: shall mean the sum of the "annuity" and the "employers' annuity" or any optional benefit payable in lieu thereof. See Louisiana Revised Statutes 11:1581
• Retirement System: shall mean the District Attorneys' Retirement System as defined in La. See Louisiana Revised Statutes 11:1581
• Salary: means the full rate of regular compensation paid to a member for the performance of his official duties, but shall not include bonuses, payment for accrued vacation, annual or sick leave, payment for overtime, terminal pay, severance pay, deferred salary, or any other type of irregular or nonrecurring payment. See Louisiana Revised Statutes 11:1503
• Sale: means any transfer of title or possession, or both, exchange, barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property, for a consideration, and includes the fabrication of tangible personal property for consumers who furnish, either directly or indirectly, the materials used in fabrication work, and the furnishing, preparing or serving, for a consideration, of any tangible personal property, consumed on the premises of the person furnishing, preparing or serving such tangible personal property. See Louisiana Revised Statutes 47:301
• sale at retail: means a sale to a consumer or to any other person for any purpose other than for resale as tangible personal property, or for the lease of automobiles in an arm's length transaction, and shall mean and include all such transactions as the secretary, upon investigation, finds to be in lieu of sales; provided that sales for resale or for lease of automobiles in an arm's length transaction must be made in strict compliance with the rules and regulations. See Louisiana Revised Statutes 47:301
• Sales and use tax: means the taxes levied under La. See Louisiana Revised Statutes 47:335.2
• Sales of services: means and includes the following:

              (a) The furnishing of sleeping rooms, cottages or cabins by hotels. See Louisiana Revised Statutes 47:301

• Sales price: means the total amount for which tangible personal property is sold, less the market value of any article traded in including any services, except services for financing, that are a part of the sale valued in money, whether paid in money or otherwise, and includes the cost of materials used, labor or service costs, except costs for financing which shall not exceed the legal interest rate and a service charge not to exceed six percent of the amount financed, and losses; provided that cash discounts allowed and taken on sales shall not be included, nor shall the sales price include the amount charged for labor or services rendered in installing, applying, remodeling, or repairing property sold. See Louisiana Revised Statutes 47:301
• sales tax: shall mean the sales and use tax imposed by the state pursuant to the provisions of this Chapter and Chapter 2-A and 2-B of this Subtitle and the tax imposed by political subdivisions under the constitution or laws of this state authorizing the imposition of a sales and use tax. See Louisiana Revised Statutes 47:301
• school bus: includes only a bus that meets or exceeds the safety specifications for school buses established by the state Department of Education, is painted national school bus chrome in the shade designated by the State Board of Elementary and Secondary Education, and is purchased from a dealer licensed under the provisions of La. See Louisiana Revised Statutes 47:301
• secretary of revenue: when used in this Title, mean the secretary of the Department of Revenue for the state of Louisiana. See Louisiana Revised Statutes 47:1501
• Seller: means any person making sales, leases, or rentals of personal property or services. See Louisiana Revised Statutes 47:335.2
• Service: shall mean service rendered as an employee as described in Paragraph (10) of this Section. See Louisiana Revised Statutes 11:1581
• Service address: means :

              (i) The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid. See Louisiana Revised Statutes 47:301

• Service of process: The service of writs or summonses to the appropriate party.
• Shared vehicle: means a vehicle that is available for sharing through a peer-to-peer vehicle sharing program. See Louisiana Revised Statutes 47:301
• Shared vehicle driver: means a person who has been authorized to drive the shared vehicle by the shared vehicle owner under a vehicle sharing program agreement. See Louisiana Revised Statutes 47:301
• Shared vehicle owner: means the registered owner, or a person or entity designated by the registered owner, of a shared vehicle made available for sharing to shared vehicle drivers through a peer-to-peer vehicle sharing program. See Louisiana Revised Statutes 47:301
• Shipment: shall be deemed to take place when the sweet potatoes are loaded within the state in a railroad car, boat, truck or other conveyance in which sweet potatoes are to be transported;

  (5)  "Commission" means the Louisiana Sweet Potato Advertising and Development Commission. See Louisiana Revised Statutes 3:1742

• short-term equipment rental dealer: shall mean a person or entity whose principal business is the short-term rental of tangible personal property classified under the code numbers 532412 and 532310 of the North American Industry Classification System published by the United States Bureau of the Census. See Louisiana Revised Statutes 47:301
• short-term rental: shall mean the rental of an item of tangible personal property for a period of less than three hundred sixty-five days, for an undefined period, or under an open-ended agreement. See Louisiana Revised Statutes 47:301
• Signature: means a manual or electronic signature. See Louisiana Revised Statutes 39:1556
• Small refinery: means a refinery for which the average aggregate daily crude oil throughput for a calendar year, as determined by dividing the aggregate throughput for the calendar year by the number of days in the calendar year, does not exceed seventy-five thousand barrels. See Louisiana Revised Statutes 47:301
• State: means any state of the United States and the District of Columbia. See Louisiana Revised Statutes 47:335.2
• Storage: means and includes any keeping or retention in the taxing jurisdiction of tangible personal property for use or consumption within the taxing jurisdiction or for any purpose other than for sale at retail in the regular course of business. See Louisiana Revised Statutes 47:301
• storm shutter device: means materials and products manufactured, rated, and marketed specifically for the purpose of preventing window damage from storms. See Louisiana Revised Statutes 47:301
• Subtitle: means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue. See Louisiana Revised Statutes 47:1501
• Sweet potatoes: means all sweet potatoes of the grades as recommended by the United States Department of Agriculture and such other grades as may be promulgated by the Louisiana Sweet Potato Advertising and Development Commission;

  (2)  "Bushel" means 50 pounds of sweet potatoes whether such potatoes are in crates, sacks or other containers, or in bulk;

  (3)  "Shipper" means any person, partnership, association, or corporation, engaged in the packaging and shipping or either packaging or shipping, of sweet potatoes or transporting sweet potatoes whether as owner, agent, or otherwise;

  (4)  "Shipment" shall be deemed to take place when the sweet potatoes are loaded within the state in a railroad car, boat, truck or other conveyance in which sweet potatoes are to be transported;

  (5)  "Commission" means the Louisiana Sweet Potato Advertising and Development Commission. See Louisiana Revised Statutes 3:1742

• System: means the Clerks' of Court Retirement and Relief Fund. See Louisiana Revised Statutes 11:1503
• Tangible personal property: means and includes personal property which may be seen, weighed, measured, felt or touched, or is in any other manner perceptible to the senses. See Louisiana Revised Statutes 47:301
• taxes: shall mean the sales and use taxes levied by the state of Louisiana under the provisions of Title 47 of the Louisiana Revised Statutes of 1950, and the sales and use taxes levied by local taxing authorities in Louisiana under the provisions of the Constitution of Louisiana, statutory laws authorizing the imposition of such taxes, and local sales and use tax ordinances. See Louisiana Revised Statutes 47:339
• Taxing authority: shall mean and include both the state and a statewide political subdivision and any political subdivision of the state authorized under the Constitution or laws of the state of Louisiana to levy and collect a sales and use tax, unless the context indicates otherwise. See Louisiana Revised Statutes 47:301
• Taxing jurisdiction: shall mean the area within the physical boundaries of the taxing authority. See Louisiana Revised Statutes 47:301
• Telecommunications service: includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether such service is referred to as voice over Internet protocol service or is classified by the Federal Communications Commission as an enhanced or value-added service. See Louisiana Revised Statutes 47:301
• Unblended biodiesel: means a fuel comprised of mono-alkyl esters of long chain fatty acids derived from vegetable oils or animal fats, designated B100, and meeting the requirements of the definition provided for in D 6751 of the American Society of Testing and Materials (ATDM D 6751), before such fuel is blended with a petroleum-based diesel fuel. See Louisiana Revised Statutes 47:301
• Unrestricted benefit: shall mean the monthly retirement benefit a member, or the spouse, child, or single dependent parent of a member, would have received under the terms of all qualified plans of the employer, except for the restrictions of La. See Louisiana Revised Statutes 11:1576
• use: include the donation of food items to a food bank as defined in La. See Louisiana Revised Statutes 47:301
• Use tax: includes the use, the consumption, the distribution, and the storage as herein defined. See Louisiana Revised Statutes 47:301
• Used directly: means used in the actual process of manufacturing or manufacturing for agricultural purposes. See Louisiana Revised Statutes 47:301
• Using agency: means any governmental body of the state which utilizes any supplies, services, or major repairs purchased under this Chapter. See Louisiana Revised Statutes 39:1556
• utility: shall mean a person regulated by the Public Service Commission or the council of the city of New Orleans who is assigned a North American Industry Classification System Code 22111, Electric Power Generation, as it existed in 2002. See Louisiana Revised Statutes 47:301
• Vehicle sharing program agreement: means the terms and conditions applicable to a shared vehicle owner and a shared vehicle driver that govern the use of a shared vehicle through a peer-to-peer vehicle sharing program. See Louisiana Revised Statutes 47:301
• Vertical service: means a service that is offered in connection with one or more telecommunications services which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections. See Louisiana Revised Statutes 47:301
• Voice mail service: means a service that enables the customer to store, send, or receive recorded messages services. See Louisiana Revised Statutes 47:301