Lerner New York, Inc. Versus Newell D. Normand, Sheriff, and Ex-Officio Tax Collector for Jefferson Parish; Jefferson Parish Sheriff's Office, Bureau of Revenue and Taxation, Sales and Use Tax Division

LERNER NEW YORK, INC. NO. 19-CA-350 VERSUS FIFTH CIRCUIT NEWELL D. NORMAND, SHERIFF, AND COURT OF APPEAL EX-OFFICIO TAX COLLECTOR FOR JEFFERSON PARISH; JEFFERSON PARISH STATE OF LOUISIANA SHERIFF'S OFFICE, BUREAU OF REVENUE AND TAXATION, SALES AND USE TAX DIVISION ON APPEAL FROM THE BOARD OF TAX APPEALS STATE OF LOUISIANA NO. L00393 December 26, 2019 JOHN J. MOLAISON, JR. JUDGE Panel composed of Judges Robert A. Chaisson, Hans J. Liljeberg, and John J. Molaison, Jr. AFFIRMED IN PART, AND REMANDED WITH INSTRUCTIONS. JJM RAC HJL COUNSEL FOR PLAINTIFF/APPELLEE, LERNER NEW YORK, INC. Andre B.…