Legal Opinion
Wal-Mart Stores, Inc. v. Fitch
Louisiana Court of Appeal
Decided January 29, 2003No. 36,762 CAPublishedCited by 3 opinions
1Opinion of the CourtCaraway, J.
In this case, the local taxing authority seeks to impose a sales and use tax on a “sale of services” as defined in our law involving club membership dues for access *1156to the appellant’s commercial retail outlet store. The trial court held that the dues transaction was taxable under the law. From our statutory interpretation of the sales and use tax provision, we agree and affirm the trial court’s ruling.
Facts
The Caddo-Shreveport Sales and Use Tax Commission (“Commission”) conducted a sales and use tax audit of all Sam’s Club stores in Caddo Parish for the periods July, 1995 through June, 1999.…
2Cases cited7 opinions
- Cat's Meow, Inc. v. City of New Orleans Through Department of FinanceSupreme Court of Louisiana · 1998
- Abl Mgmt. v. Board of Sup'rs of S. Univ.Supreme Court of Louisiana · 2000
- Blackburn v. National Union Fire Ins. Co.Supreme Court of Louisiana · 2001
- BP Oil Co. v. Plaquemines Parish Gov.Supreme Court of Louisiana · 1995
- Duncan v. State, Dept. of Transp. and DevelopmentSupreme Court of Louisiana · 1993
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Rent-A-center East, Inc. v. Lincoln Parish Sales & Use Tax CommissionLouisiana Court of Appeal · 2011
- Am. Multi-Cinema, Inc. v. NormandLouisiana Court of Appeal · 2019
- Am. Multi-Cinema, Inc. v. NormandLouisiana Court of Appeal · 2019