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NEW ORLEANS SUMMER POPS, INC. v. TREGLE

No. 6774.

312 So.2d 190 (1975)

NEW ORLEANS SUMMER POPS, INC. v. Joseph TREGLE, Collector of Revenue, State of Louisiana.

Court of Appeal of Louisiana, Fourth Circuit.

April 15, 1975.

Attorney(s) appearing for the Case

Stephenson & Fineran, W. Monroe Stephenson, New Orleans, for New Orleans Summer Pops, Inc., plaintiff-appellee.

James W. Murray, Baton Rouge, for Joseph Traigle, Collector of Revenue, State of Louisiana, defendant-appellant.

Before SAMUEL, LEMMON and BOUTALL, JJ.

BOUTALL, Judge.

This case arises from the imposition of sales tax on the sale of tickets to the performance of Disney On Parade. New Orleans Summer Pops, Inc. is a domestic nonprofit corporation engaged in the presentation of musical performances. One such musical performance is Disney On Parade. The state contends that sales taxes are due from the sale of tickets for this performance under the general sales tax law, R.S. 47:302. The Summer Pops contends it is exempt...

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