Legal Opinion
St. Tammany Parish Tax Collector v. Barnesandnoble.Com
District Court, E.D. Louisiana
Decided March 22, 2007No. Civil Action 05-5695PublishedCited by 6 opinions
1Opinion of the Court
ORDER AND REASONS
VANCE, District Judge.
This is an action for collection of sales and use taxes under Louisiana law. The parties have agreed to submit the case to the Court for decision on the stipulated record. For the following reasons, the Court FINDS for the DEFENDANT.
I. BACKGROUND
Defendant barnesandnoble.com, LLC (“Online”) is an internet retailer of books, movies, and music at the internet address www.barnesandnoble.com. The company accepts orders from customers across the country, including in St. Tammany Parish, and fills these orders through a national distribution system that has no…
2Cases cited15 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
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3Cited by6 opinions
- Adams v. Metropolitan Life InsuranceDistrict Court, M.D. Louisiana · 2007
- Normand v. Cox Communications, LLCDistrict Court, E.D. Louisiana · 2012
- In re BarnesandNoble.com, LLCNew Mexico Court of Appeals · 2012
- New Mexico Taxation & Revenue Department v. Barnesandnoble.com LLCNew Mexico Supreme Court · 2013
- Protest of Barnesandnoble.com LLC v. Barnesandnoble.com LLCNew Mexico Court of Appeals · 2012
1 more not listed; retrieve them via the Exa API.