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Legal Opinion

Louisiana Automobile Dealers Ass'n v. Politz

Louisiana Court of Appeal

Decided November 9, 1995No. 95 CA 0432PublishedCited by 2 opinions

1Opinion of the Court

JaLOTTINGER, Chief Judge.

The issues in this matter concern the state’s system for collecting sales and use taxes on motor vehicles. The Caddo-Shreve-port Sales and Use Tax Commission appeals a judgment maintaining the authority of the Office of Motor Vehicles to collect all taxes imposed on motor vehicles in this state, including those imposed by local jurisdictions.

FACTS

The Louisiana Automobile Dealers Association (LADA) and several new car dealerships in Caddo Parish (Dealers), two of the appellees in this matter 1, filed suit to enjoin the Caddo-Shreveport Sales and Use Tax Commission (the…

2Cases cited4 opinions

  1. Bunch v. Town of St. FrancisvilleLouisiana Court of Appeal · 1984
  2. Fontenot v. PetmeckyLouisiana Court of Appeal · 1980
  3. Strawitz v. Town of MarksvilleLouisiana Court of Appeal · 1955
  4. Fontenot v. PetmeckySupreme Court of Louisiana · 1980

3Cited by2 opinions

  1. Caddo-Shreveport Sales & Use Tax Com'n v. OMV THROUGH DEPT. OF PUB. SAFETY AND CORRS.Supreme Court of Louisiana · 1998
  2. Opinion Number, Louisiana Attorney General Reports2003

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