MOUTON v. KLATEX, INC.

No. 8035.

238 So.2d 1 (1970)

Ashton J. MOUTON, Collector of Revenue, State of Louisiana v. KLATEX, INC.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied August 18, 1970.

Writ Refused September 30, 1970.


Attorney(s) appearing for the Case

Donald C. Theriot (Revenue Dept.), Baton Rouge, for appellant.

Martin C. Schroeder, Jr., of McGehee & McKinnis, Baton Rouge, for appellee.

Before LOTTINGER, BLANCHE and PICKETT, JJ.


BLANCHE, Judge.

This appeal requires answer to the question of whether the State of Louisiana may properly assess a use tax on transportation expenses incurred separately from an out-of-state purchase of goods to be used within Louisiana. Klatex, Inc. ("Klatex"), the defendant taxpayer, purchased materials in Arkansas for use in Louisiana and purchased separate from the price therefor in Arkansas transportation for these materials...

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