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ORTIZ v. AGERTON

No. 7239.

329 So.2d 238 (1976)

Jose Martin ORTIZ, t/a Latin American Distributors v. E. Lee AGERTON, Collector of Revenue, State of Louisiana.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied April 13, 1976.

Attorney(s) appearing for the Case

Joseph J. Laura, Jr., New Orleans, for plaintiff-appellee.

Ben F. Day, Baton Rouge, Robert L. Royer, Alexandria, Donald C. Theriot, Baton Rouge, Albert S. Rose, New Orleans, and James W. Murray, Baton Rouge, for defendant-appellant, Collector of Revenue, State of Louisiana.

Before REDMANN, STOULIG, SCHOTT, MORIAL and BEER, JJ.

SCHOTT, Judge.

After plaintiff was assessed for delinquent sales taxes pursuant to LSA-R.S. 47:301 et seq. he appealed to the Board of Tax Appeals for a redetermination of the assessment pursuant to R.S. 47:1431. He claimed that the transactions in question were exempt pursuant to R.S. 47:305.10 which provides in part as follows:

"There shall be no sales tax due upon the sales at retail of tangible personal property purchased within Louisiana for use exclusively...

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