DILLARD'S, INC. v. Kennedy

|2This case arises as a result of the imposition, by the Louisiana Department of Revenue (“the Department”), of a use tax on catalogs that Dillard’s Inc. (“Dillard’s”) had printed out of state and had mailed to its customers in Louisiana as well as to Dillard’s Louisiana department stores. Dillard’s paid the taxes under protest, and thereafter instituted this litigation seeking to obtain a refund of the taxes and interest it paid.

Cross motions for summary judgment were subsequently filed by both parties, and following a hearing, the district court ruled in favor of the Department, granted the…