The state general sales and use tax is levied on the following transactions: 1  The sale of tangible personal property at retail in Louisiana. 2  The use, consumption, distribution, or storage for use or consumption in Louisiana of any tangible personal property;
Viewpoint character: the focus of narration, the person or persons through whom we experience the story. One kind of viewpoint character is the first person narrator. When author herself acts as narrator, she usually chooses to tell the story in the third person, limiting herself to the perspective of one character.
Martel wrote Life of Pi in a frame narrative. In the novel, Pi, a fictional character, is met by another fictional character, the supposed author of Life of Pi. In the author's note, the fictionalized author tells his own reasoning for recounting Pi's life.