Era Helicopters, Inc. v. Louisiana Ex Rel. Department of Revenue & Taxation

POLOZOLA, District Judge.

The plaintiff, ERA Helicopters, Inc. (“ERA”), originally brought this suit in the Eastern District of Louisiana seeking a declaration that all or some parts of the Louisiana Sales & Use Tax statutes, La. Rev.Stat. 47:301 et seq. and the regulations thereunder, are unconstitutional either on their face or as applied under the Commerce, Equal Protection and Due Process Clauses of the United States Constitution. The suit was transferred to the Middle District of Louisiana.

Plaintiff contends that the statutes preclude plaintiff from being certified and registered as a…