Legal Opinion
A.M.A. Distributors, Inc. v. School Board of the Parish of Iberville
Louisiana Court of Appeal
Decided April 1, 1999No. 98 CA 0373PublishedCited by 5 opinions
1Opinion of the Court
|2PARRO, J.
Local taxing authorities appeal a trial court’s judgment, ordering them to refund sales taxes paid under protest by the seller and purchaser of certain video draw poker devices.
FACTUAL AND PROCEDURAL HISTORY
The facts of this case are not in dispute. During July and August 1993, A.M.A. Distributors, Inc. (AMA) sold and delivered several video draw poker devices to Tiger Truck Stop, Inc. (Tiger) for use in Tiger’s location in Iberville Parish. These retail sales transactions took place in Iberville Parish and totaled $99,960. Although the applicable local sales and use tax rate in…
2Cases cited10 opinions
- Mouledoux v. MaestriSupreme Court of Louisiana · 1941
- J. Ray McDermott, Inc. v. MorrisonLouisiana Court of Appeal · 1997
- Caddo-Shreveport Sales & Use Tax Com'n v. OMV THROUGH DEPT. OF PUB. SAFETY AND CORRS.Supreme Court of Louisiana · 1998
- Radiofone, Inc. v. City of New OrleansSupreme Court of Louisiana · 1994
- McNamara v. Central Marine Service, Inc.Supreme Court of Louisiana · 1987
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3Cited by5 opinions
- J & B Publishing Co. v. Secretary, Dept. of Rev.Louisiana Court of Appeal · 2000
- Opinion Number, Louisiana Attorney General Reports2006
- Opinion Number, Louisiana Attorney General Reports2003
- Opinion Number, Louisiana Attorney General Reports2000
- Pot-O-Gold Rentals, LLC v. City of Baton RougeLouisiana Court of Appeal · 2014