Halstead Bead, Inc. v. Lewis

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF LOUISIANA HALSTEAD BEAD, INC. CIVIL ACTION VERSUS NO. 21-2106 KIMBERLY LEWIS ET AL. SECTION: H(4) ORDER AND REASONS Before the Court is Defendants Jamie Butts, Donna Drude, and Amanda Granier’s Motion to Dismiss Plaintiff’s Complaint Pursuant to Rule 12 (Doc. 43). For the following reasons, this Motion is GRANTED. BACKGROUND This case arises out of Plaintiff Halstead Bead, Inc.’s constitutional challenge to Louisiana’s laws governing sales and use taxes.1 Under Louisiana law, sales and use taxes are charged by retailers as part of the sales…