Legal Opinion
Gamestop, Inc. v. St. Mary Parish Sales & Use Tax Department
Louisiana Court of Appeal
Decided March 19, 2015No. 2014 CA 0878PublishedCited by 7 opinions
1Opinion of the CourtGuidry, J.
' | gDefendants/Appellants, St. Mary Parish Sales and Use Tax Department and Barry Dufrene, in his capacity as the duly appointed Director of the St. Mary Parish Sales and Use Tax Department (collectively “the Department”), appeal from a judgment of the district court granting summary judgment in favor of plaintiff, GameStop, Inc., and ordering the Department to refund to GameStop the total amount that it paid under protest, plus interest and penalties. For the reasons that follow, we affirm.
FACTS AND PROCEDURAL HISTORY
GameStop is a retailer that sells new and used video game hardware,…
2Cases cited10 opinions
- RJ Messinger, Inc. v. RosenblumSupreme Court of Louisiana · 2005
- Cleco Evangeline v. Louisiana Tax Com'nSupreme Court of Louisiana · 2002
- McLane Southern, Inc. v. BridgesSupreme Court of Louisiana · 2012
- Johnson v. Evan Hall Sugar Co-Op., Inc.Louisiana Court of Appeal · 2002
- State v. Louisiana Land & Exploration Co.Supreme Court of Louisiana · 2013
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- King v. Allen Court Apartments IILouisiana Court of Appeal · 2015
- Barrilleaux v. Board of SupervisorsLouisiana Court of Appeal · 2015
- Accusess Environmental, Inc. v. WalkerLouisiana Court of Appeal · 2015
- Thigpen v. LacombeLouisiana Court of Appeal · 2017
- In re Willow Bend Ventures, L.L.C.United States Bankruptcy Court, E.D. Louisiana · 2018
2 more not listed; retrieve them via the Exa API.