GULF COAST RENTAL TOOL SERV. v. COLLECTOR OF REVENUE

No. 4496.

98 So.2d 704 (1957)

GULF COAST RENTAL TOOL SERVICE, Inc., Plaintiff-Appellee, v. COLLECTOR OF REVENUE, State of Louisiana, Defendant-Appellant.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied December 23, 1957.

Writ of Certiorari Denied February 10, 1958.


Attorney(s) appearing for the Case

Philip N. Pequet, Baton Rouge, for appellant.

McBride & Brewster, Lafayette, for appellee.


TATE, Judge.

The Collector of Revenue appeals from judgment ordering the refund of certain State sales taxes paid under protest which plaintiff sued to recover as provided by LSA-R.S. 47:1576.

Broadly stated, the issue herein is whether "leases for re-leasing" are exempt from the two per cent lease and rental tax feature of the Louisiana Sales Tax, LSA-R.S. 47:301 et seq., see Section 302, subd. B; as, specifically, are "sales for re-sale" from the sales tax...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases