Larrieu v. Terrebonne Parish Sales & Use Tax'

On January 17, 2001, plaintiffs filed this lawsuit seeking to recover overcharges that were remitted to state and local taxing authorities on the sale of pre-paid telephone calling cards sold after July 1, 1998 against vendors who collected the tax, the State of Louisiana’s Department of Revenue and numerous local taxing authorities.

Various exceptions and motions were filed by the defendants. The first judgment entered by the trial court dismissed most of the defendants from the litigation except for the City of Orleans, and Terre-bonne and Vernon Parishes. That judgment was appealed in a…