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LA. WHOLESALE DISTRIBUTORS ASS'N v. DEPT. OF REV. AND TAX.

No. 13386.

387 So.2d 1257 (1980)

LOUISIANA WHOLESALE DISTRIBUTORS ASSOCIATION, INC. et al. v. The DEPARTMENT OF REVENUE AND TAXATION et al.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied September 4, 1980.

Attorney(s) appearing for the Case

Risley C. Triche, Napoleonville, for plaintiffs-appellants Louisiana Wholesale Distributors Association, Inc., et al.

Edwin M. Callaway, Baton Rouge, for defendant-appellee Department of Revenue and Taxation, State of Louisiana.

John S. Thibaut, Jr., Baton Rouge, for intervenor-appellee The Southland Corp.

Before ELLIS, CHIASSON and PONDER, JJ.

PONDER, Judge.

Plaintiffs appealed from the denial of injunctive relief and from the refusal of a declaratory judgment that certain revenue statutes are unconstitutional. The issues are:

1. Standing of plaintiffs

2. Legality of sale of tax stamps at a discount to a wholesale tobacco dealer in Texas

3. Existence of reciprocal agreement between Louisiana and Texas

4. Extent of reciprocity, if any; 5. Constitutionality of...

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