Legal Opinion
Enterprise Leasing Co. v. Curtis
Louisiana Court of Appeal
Decided November 2, 2007No. 2007 CA 0354PublishedCited by 5 opinions
1Opinion of the Court
McClendon, j.
I i>The plaintiff, Enterprise Leasing Company of New Orleans (Enterprise) appeals the judgment of the trial court that determined that the gross proceeds derived from the lease or rental of automobiles includes any amounts collected for collision damage waiver (CDW) payments. The defendant, Michael Curtis, in his Capacity as Director of the Livingston Parish School Board, Sales Tax Division (Livingston Parish), answered the appeal. For the reasons that follow, we affirm in part, reverse in part, and amend.
FACTS AND PROCEDURAL HISTORY
Enterprise is engaged in the business of…
2Cases cited12 opinions
- Howell v. StateMississippi Supreme Court · 2003
- Pumphrey v. City of New OrleansSupreme Court of Louisiana · 2006
- Guillory v. Interstate Gas StationSupreme Court of Louisiana · 1995
- City of Baton Rouge v. Stauffer Chemical Co.Supreme Court of Louisiana · 1987
- J. Ray McDermott, Inc. v. MorrisonLouisiana Court of Appeal · 1997
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3Cited by5 opinions
- BRIDGES, SEC. OF DEPT. OF REV. v. GeoffreyLouisiana Court of Appeal · 2008
- Rent-A-center East, Inc. v. Lincoln Parish Sales & Use Tax CommissionLouisiana Court of Appeal · 2011
- Rent-A-Center E., Inc. v. S.C. Dep't of RevenueCourt of Appeals of South Carolina · 2019
- Pot-O-Gold Rentals, LLC v. City of Baton RougeLouisiana Court of Appeal · 2014
- Smith International, Inc. v. Secretary of Department of Revenue, State of LouisianaLouisiana Court of Appeal · 2020