Legal Opinion

Sales Tax Collector, St. Charles Parish v. Westside Sand Co.

Louisiana Court of Appeal

Decided November 16, 1988No. 87-CA-845PublishedCited by 6 opinions

1Opinion of the Court

534 So.2d 454 (1988)

SALES TAX COLLECTOR, ST. CHARLES PARISH, Louisiana

v.

WESTSIDE SAND CO., INC.

No. 87-CA-845.

Court of Appeal of Louisiana, Fifth Circuit.

May 16, 1988.

On Rehearing November 16, 1988.

Writ Denied January 20, 1989.

Robert L. Hammonds, Baton Rouge, for plaintiff-appellant.

Gerald P. Webre, Metairie, for defendant-appellee.

Before BOWES, GRISBAUM and GOTHARD, JJ.

BOWES, Judge.

Appellant, Sales Tax Collector, St. Charles Parish (hereinafter Tax Collector), appeals the judgment of the trial court which held that sand pumped from the Mississippi River is not subject to the sales tax…

2Cases cited10 opinions

  1. Vulcan Foundry, Inc. v. McNamaraSupreme Court of Louisiana · 1982
  2. St. John Baptist Parish School Board v. Marbury-Pattillo Construction Co.Supreme Court of Louisiana · 1971
  3. CAJUN ELEC. POWER CO-OP., INC. v. McNamaraLouisiana Court of Appeal · 1984
  4. American Sign & Indicator Corp. v. City of Lake CharlesLouisiana Court of Appeal · 1975
  5. A & P Boat Rentals, Inc. v. CronvichLouisiana Court of Appeal · 1978

5 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. South Cent. Bell Telephone v. BarthelemySupreme Court of Louisiana · 1994
  2. Marshall v. Air Liquide-Big Three, Inc.Louisiana Court of Appeal · 2012
  3. Sommers v. Secretary, Dept. of RevenueLouisiana Court of Appeal · 1991
  4. Daigle Bros. Sand v. Dept. of Rev. Secy.Louisiana Court of Appeal · 1992
  5. Ip, Co. v. East Feliciana Parish School Bd.Louisiana Court of Appeal · 2003

1 more not listed; retrieve them via the Exa API.

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