Legal Opinion
Wyesco of Louisiana, L.L.C. v. East Feliciana Parish School Board
Louisiana Court of Appeal
Decided September 28, 2001No. 2000 CA 1322PublishedCited by 8 opinions
1Opinion of the Court
I ¡.GUIDRY, J.
The plaintiff, WYESCO of Louisiana, L.L.C. (WYESCO), appeals a judgment of the trial court denying its motion for summary judgment and granting the motion for summary judgment in favor of the defendant, the East Feliciana Parish School Board (EFPSB), affirming the sales tax imposed by the EFPSB sales and use tax ordinances and declaring that the taxation of repairs made by WYESCO to property brought into the parish and subsequently sent from the parish is a tax on intrastate commerce; and therefore, does not offend the proscription against taxation of articles which are in…
2Cases cited4 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Tarver v. World Ship Supply, Inc.Louisiana Court of Appeal · 1993
- Tigator, Inc. v. W. BATON ROUGE POLICE JURYLouisiana Court of Appeal · 1995
- Parish of Jefferson v. Ekco-GlacoLouisiana Court of Appeal · 1973
3Cited by8 opinions
- Harrah's Bossier City Investment Co., LLC v. BridgesSupreme Court of Louisiana · 2010
- Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. C/W Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and Use Tax Dept. C/W Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. C/W Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and Use Tax Dept.Supreme Court of Louisiana · 2016
- La. Dep't of Revenue v. Apeck Constr., Inc.Louisiana Court of Appeal · 2018
- In re Willow Bend Ventures, L.L.C.United States Bankruptcy Court, E.D. Louisiana · 2018
- Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. C/W Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and Use Tax Dept. C/W Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. C/W Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and Use Tax Dept.Supreme Court of Louisiana · 2016
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