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PARISH OF JEFFERSON v. EKCO-GLACO

No. 5591.

280 So.2d 629 (1973)

PARISH OF JEFFERSON v. EKCO-GLACO—a Division of Ekco Products, Inc.

Court of Appeal of Louisiana, Fourth Circuit.

July 3, 1973.

Attorney(s) appearing for the Case

Trombatore & Vondenstein, Michael J. Power, Kenner, for plaintiff-appellant.

Lemle, Kelleher, Kohlmeyer, Matthews & Schumacher, Graham Stafford and Thomas W. Tucker, New Orleans, for defendant-appellee.

Before SAMUEL, BAILES, and FLEMING, JJ.

BAILES, Judge.

The issue involved in this appeal is whether the Parish of Jefferson can legally collect a sales tax on the sale of services performed within the Parish of Jefferson on tangible movable property received from and returned to a customer outside the Parish.

The Parish of Jefferson, through the sheriff and ex officio tax collector, has sought to collect the legally authorized and imposed sales tax for...

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