The state general sales tax is payable by users, consumers, lessees, and persons receiving services taxable under the law. If a seller or lessor qualifies as a dealer under the definition of the term at R.S. 47:301(4), they must apply for a sales tax certificate, collect the proper taxes from customers, and file returns with the Department of Revenue.
The choragos (leader of the chorus) sometimes spoke and acted separately. In some of the plays, the chorus participated directly in the action; in others they were restricted in observing the action and commenting on it.
In the second generation of Athenian tragedy the chorus often had a more substantial role in the narrative; in Euripedes's Bacchae, for example, the chorus, representing the frenzied female worshippers of Dionysus becomes a central character in itself.