Legal Opinion
YESTERDAYS OF LAKE CHARLES, INC. v. CALCASIEU PARISH SALES AND USE TAX DEPARTMENT; Cowboy’s Nightlife, Inc. v. Calcasieu Parish Sales and Use Tax Department
Supreme Court of Louisiana
Decided May 13, 2016No. 2015-C -1676PublishedCited by 5 opinions
1Opinion of the CourtGuidry, J.
11 This matter involves the interpretation and application of the Uniform Local Sales Tax Code (“ULSTC”), , La.Rev.Stat. 47:337.1.et seq. The trial court found ambiguity in the language of the ULSTC requiring the plaintiff nightclubs , to “keep and preserve suitable records” of all sales and expenditures. The- trial court then found the tax collector had failed to show that the records actually kept by the clubs, in this case, bank statements and deposit slips, were not “suitable records” within the meaning of the ULSTC. The trial court further found the tax collector’s assessment was…
2Cases cited11 opinions
- Mundy v. OrnsbyLouisiana Court of Appeal · 1930
- CT Traina, Inc. v. Sunshine Plaza, Inc.Supreme Court of Louisiana · 2003
- Tarver v. EI Du Pont De Nemours and Co.Supreme Court of Louisiana · 1994
- Calcasieu Parish School Bd. v. ParkerLouisiana Court of Appeal · 2002
- Yilmaz, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2005
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3Cited by5 opinions
- Dean v. State Farm Mutual Automobile Insurance Co.Louisiana Court of Appeal · 2017
- Hawkins v. Meridian Res. & Exploration LLCLouisiana Court of Appeal · 2017
- Licciardi v. LicciardiLouisiana Court of Appeal · 2016
- Newton McNealy v. Wilfred J. Englade, Sr.Louisiana Court of Appeal · 2020
- The Sweet Lake Land and Oil Company, LLC v. Oleum Operating Company, L.C.Louisiana Court of Appeal · 2021