Terms Used In Louisiana Revised Statutes > Title 3 > Chapter 8 > Part III - State Demonstration Farms

• Accumulated contributions: means the sum of all the amounts deducted from the compensation of a member and credited to his individual account in the annuity savings fund, together with regular interest thereon. See Louisiana Revised Statutes 11:1002
• Actuarial equivalent: means a benefit of equivalent value to the accumulated contributions, annuity, or benefits, as the case may be, computed upon the basis of such interest and mortality assumptions as are adopted in accordance with the provisions of Louisiana Revised Statutes 11:1002
• Air-to-Ground Radiotelephone service: means a radio service, as that term is defined in Louisiana Revised Statutes 47:301
• Allegation: something that someone says happened.
• Amortization: Paying off a loan by regular installments.
• 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
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
• Beneficiary: means any person in receipt of a pension, an annuity, a retirement allowance or other benefit provided by this Chapter. See Louisiana Revised Statutes 11:1002
• Board of Trustees: means the board provided to administer the retirement system. See Louisiana Revised Statutes 11:1002
• bonds: means any bonds, notes, warrants, certificates of indebtedness, certificates of participation or other written contracts, agreements, or instruments evidencing the obligation of a governmental entity to repay borrowed money, regardless of the designation thereof. See Louisiana Revised Statutes 39:503
• Borrower: means a person obtaining or desiring to obtain a loan of money, a credit card, or a line of credit. See Louisiana Revised Statutes 9:3574.2
• 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
• Chambers: A judge's office.
• 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

• 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
• 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
• Consumer: means a natural person who purchases goods, services, or movable or immovable property or rights therein, for a personal, family, or household purpose and includes a purchaser or buyer in a consumer credit sale or transaction made with the use of a seller credit card or otherwise, or a borrower or debtor in a consumer loan, revolving loan account, or a lender credit card. See Louisiana Revised Statutes 9:3516
• 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
• Costs of issuance: means all items of expense related to the authorization, sale and issuance of bonds, including but not limited to printing costs, costs of preparation and reproduction of documents, filing and recording fees, fees and charges of any fiduciary, legal fees and charges of any counsels necessary in connection with the issuance of bonds, costs of preparation, printing, and distribution of official statements or other disclosure documents, fees and disbursements of consultants and professionals in connection with the issuance of bonds, costs of credit ratings, fees and charges for preparation, execution, transportation, and safekeeping of bonds, costs and expenses of refunding, underwriters discount or placement fees, costs of any credit enhancement, costs of any financial products agreement, and any other cost, charge, or fee in connection with the issuance of bonds. See Louisiana Revised Statutes 39:503
• Credit enhancement: means any letter of credit, insurance policy, surety bond, standby bond purchase agreement, reserve fund surety bond, or similar facility as used for the purpose of enhancing the security or credit quality of bonds. See Louisiana Revised Statutes 39:503
• Creditable service: means "prior service" plus "in service" plus "membership service" for which credit is allowable as provided in Part III of this Chapter. See Louisiana Revised Statutes 11:1002
• 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 Children and Family Services or the Louisiana Department of Health. See Louisiana Revised Statutes 46:1
• 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
• Devise: To gift property by will.
• 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
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• 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 person legally occupying a position as a school bus driver who actually renders a service by driving a school bus during the full time of his employment, a school janitor, a school custodian, a school maintenance employee, school bus aide, monitor or attendant, or other regular school employee who actually works on a school bus helping with the transportation of school children, and who is a legal employee of a parish or city school board of the state of Louisiana, and shall include the employees of this system. See Louisiana Revised Statutes 11:1002
• 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
• Enrolled bill: The final copy of a bill or joint resolution which has passed both chambers in identical form. It is printed on parchment paper, signed by appropriate officials, and submitted to the President/Governor for signature.
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
• 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 Louisiana Revised Statutes 47:301

• Financial products agreement: means an interest rate swap, cap, collar, floor, other hedging agreement, arrangement, or security, however denominated, entered into by a governmental entity not for investment purposes but with respect to a series of bonds for the purpose of reducing or otherwise managing the risk of interest rate changes, or effectively converting a governmental entity's interest rate exposure, in whole or in part, from a fixed rate exposure to a variable rate exposure, or from a variable rate exposure to a fixed rate exposure. See Louisiana Revised Statutes 39:503
• Free hospital: means a hospital that does not charge any patients for health care provided by the hospital. See Louisiana Revised Statutes 47:301
• 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 elected or appointed body that exercises the legislative functions of a parish, municipality, school board, school district, or other political subdivision, including:

              (a) A sheriff in the case of a law enforcement district. See Louisiana Revised Statutes 39:503

• Governmental entity: means any parish, municipality, school board, school district, or other political subdivision of the state, other than the city of New Orleans and its agencies, boards, authorities, and commissions, and other than the Sewerage and Water Board of New Orleans. See Louisiana Revised Statutes 39:503
• 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
• 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

• Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• 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
• Jurisprudence: The study of law and the structure of the legal system.
• Juvenile justice: means the system of public and private services in Louisiana that includes prevention, early identification, early intervention, child protection, law enforcement, prosecution, defense, adjudication, diversion and informal processing, probation, corrections, aftercare, transitional living, and other services provided to children and families who either are or are likely to be brought into a court with juvenile jurisdiction because of problems such as abuse, neglect or abandonment, mental illness, substance abuse, aspects of a divorce and breakup of families, pre-delinquency, social irresponsibility or delinquent behavior, or spousal abuse involving children. See Louisiana Revised Statutes 46:2600
• 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
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Loan originator or broker: means any person, except any regulated or supervised financial organization, credit union, licensed commercial or consumer lender, insurance company, consumer loan broker, or mortgage broker or lender, provided that the person excepted is licensed or registered with and subject to regulation or supervision by an agency of the United States or any state and is acting within the scope of the license, charter, or other permit, who:

  (a)  For, or in expectation of, consideration paid by the borrower, directly or indirectly arranges or attempts to arrange, or offers to fund or make a loan of money, a credit card, or a line of credit. See Louisiana Revised Statutes 9:3574.2

• 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
• 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: means any school employee, as defined in Paragraph (13) of this Section, as provided in Part II of this Chapter. See Louisiana Revised Statutes 11:1002
• Membership service: means service as an employee rendered while a member of the retirement system. See Louisiana Revised Statutes 11:1002
• 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
• 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 Louisiana Revised Statutes 47:301
• Office: means the Office of Financial Institutions in the office of the governor. See Louisiana Revised Statutes 9:3574.2
• 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: 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 or corporation, partnership, trust, association, joint venture pool, syndicate, sole proprietorship, unincorporated organization, or any other form of entity not specifically listed herein. See Louisiana Revised Statutes 9:3574.2
• Personal property: All property that is not real property.
• 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
• 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
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• 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
• Principal: means any officer, director, owner, sole proprietor, partner, member, joint venturer, manager, or other person with similar managerial or supervisory responsibilities for a person who makes or offers to make or broker loans, whatever his job title. See Louisiana Revised Statutes 9:3574.2
• Prior service: means service rendered prior to July 1, 1947, for which credit is allowable under Part III of this Chapter. See Louisiana Revised Statutes 11:1002
• 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
• 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
• Recipient: means the person who has received assistance under this Title. See Louisiana Revised Statutes 46:1
• Regional service area: means the following nine regions:

  (a)  Region 1 includes the parishes of Jefferson, Orleans, Plaquemines, and St. See Louisiana Revised Statutes 46:2600

• Regionally based programs: means those programs that are delivered in one of the nine regional service areas. See Louisiana Revised Statutes 46:2600
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• 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
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• 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: means withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:1002
• Retirement allowance: means the sum of annuity and the pensions or any optional benefit payable in lieu thereof. See Louisiana Revised Statutes 11:1002
• 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 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 Louisiana Revised Statutes 47:301
• Secretary: means the secretary of the Department of Children and Family Services or the Louisiana Department of Health. See Louisiana Revised Statutes 46:1
• 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
• 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
• 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
• 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 the state of Louisiana. See Louisiana Revised Statutes 39:503
• Statute: A law passed by a legislature.
• 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
• Subpoena: A command to a witness to appear and give testimony.
• Subpoena duces tecum: A command to a witness to produce documents.
• 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
• 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
• 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
• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. ^{Source: OCC}
• 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
• use: include the donation of food items to a food bank as defined in 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
• 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
• Venue: The geographical location in which a case is tried.
• 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