MISSISSIPPI CHEMICAL EXP., INC. v. GLOVER

No. 16891-CA.

467 So.2d 1261 (1985)

MISSISSIPPI CHEMICAL EXPRESS, INC., Plaintiff-Appellee, v. Charles E. GLOVER, Commissioner of Finance, City of Bossier, Louisiana, Defendant-Appellant.

Court of Appeal of Louisiana, Second Circuit.

April 3, 1985.


Attorney(s) appearing for the Case

James D. Hall, City Atty., Bossier City, for defendant-appellant.

Johnston & Thornton by James D. Thornton, Jr., Shreveport, for plaintiff-appellee.

Before MARVIN, JASPER E. JONES and LINDSAY, JJ.


MARVIN, Judge.

In this declaratory action which also seeks refund of sales taxes paid under protest, the defendant tax collector of Bossier City appeals a judgment which ordered a refund and which ordered the City to allow plaintiff to use the apportionment formula under state law to compute sales taxes which are periodically paid the City by plaintiff, an interstate trucking company that is domiciled in the City. We affirm.

FACTS

The City levies...

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