McDonald's Corp. v. Glennon

BOUTALL, Judge.

McDonald’s Corporation filed a petition for declaratory judgment to determine whether it comes within the provisions of the Louisiana Chain Store Tax, LSA-R.S. 47:10, Act 706 of 1974. Plaintiff appeals from a judgment declaring that the tax does apply to it.

The issue raised on this appeal is solely upon a legal interpretation of the statute. Plaintiff contends that it is a “restaurant” and that the statute does not apply to restaurants. There are no stipulated facts, nor any evidence adduced as to show what the operation of this plaintiff consists of and whether it in fact…