Mississippi Chemical Express, Inc. v. Glover

MARVIN, Judge.

In this declaratory action which also seeks refund of sales taxes paid under protest, the defendant tax collector of Bossier City appeals a judgment which ordered a refund and which ordered the City to allow plaintiff to use the apportionment formula under state law to compute sales taxes which are periodically paid the City by plaintiff, an interstate trucking company that is domiciled in the City. We affirm.

FACTS

The City levies its sales tax under a 1963 City ordinance. Plaintiff apparently began operations in the City and properly registered itself in 1978 to collect and pay…