J-W Power Co. v. State Ex Rel. Department of Revenue & Taxation
Supreme Court of Louisiana
1Opinion of the Court
WEIMER, Justice.
|; This matter is before the court for a determination of whether the court of appeal erred in finding that a dealer-collector of sales taxes may serve as an agent for its customers in connection with a demand for the refund of sales taxes paid under protest pursuant to LSA-R.S. 47:1576. For reasons that follow, we find the appellate court was correct in reversing the district court which had dismissed the plaintiffs action on the basis of no right of action. Accordingly, we affirm that portion of the court of appeal’s decision from which the writ application was taken.
FACTUAL…
2Cases cited13 opinions
- Reese v. STATE DEPT. OF PUBLIC SAFETYSupreme Court of Louisiana · 2004
- State Ex Rel. Guste v. General Motors Corp.Supreme Court of Louisiana · 1979
- Cox Cable v. City of New OrleansSupreme Court of Louisiana · 1993
- Matter of Kesbec, Inc. v. McGoldrickNew York Court of Appeals · 1938
- Reisz v. Kansas City Southern R.Supreme Court of Louisiana · 1921
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