Gard Ltd. Liability Co. v. Calcasieu Parish School Board

hYELVERTON, Judge.

The issue presented by this appeal is whether there is an exemption from Calca-sieu Parish School sales taxes applicable to water sold at a coin-operated vending machine and dispensed into the consumer’s own container. The trial court found that water sold in this manner was not subject to the local sales tax and ordered a refund of all taxes paid under protest. The Calcasieu Parish School Board appealed and we reverse.

|2FACTS

Gard Limited Liability Company, d/b/a Watermill Express (Watermill Express) sells water through a coin-operated vending machine. Watermill Express…