Owen Healthcare, Inc. v. Blank

1,DECUIR, Judge.

Owen Healthcare, Inc. filed this suit for reimbursement against John C. Blank, Jr., the tax collector of the Jefferson Davis Parish School Board, after paying under protest a sales tax assessment for the period between January 1, 1995 and May 31, 1998 in the amount of $94,907.81. Owen contends the assessment was based not only on the sale of tangible personal property, which is taxable, but also on services provided which are not subject to the School Board’s tax. The trial court found that Owen’s services were only incidental to its sale of pharmaceutical drugs and were,…