SOUTH CENT. BELL TELEPHONE v. BARTHELEMY

No. 94-C-0499.

643 So.2d 1240 (1994)

SOUTH CENTRAL BELL TELEPHONE CO. v. Sidney J. BARTHELEMY, et al.

Supreme Court of Louisiana.

Rehearing Denied December 15, 1994.


Attorney(s) appearing for the Case

Gregory D. Guth, Bruce E. Naccari, Kathy L. Torregano, Joseph N. Naccari, Avis M. Russell, New Orleans, for applicants.

William M. Backstrom, Jr., Edward D. Wegmann, Rosemarie Falcone, Keith G. Landry, New Orleans, for defendant.


HALL, Justice.*

We granted writs in this case to decide whether certain computer software constitutes "tangible personal property" taxable under the sales and use tax imposed by the City of New Orleans pursuant to Section 56 of the City Code. The district court classified the two types of computer software at issue—switching system and data processing software—as intangible, nontaxable property, and thus granted partial summary...

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