ST. PIERRE'S FABRICATION & WELD., INC. v. McNAMARA

No. 86-C-0666.

495 So.2d 1295 (1986)

ST. PIERRE'S FABRICATION AND WELDING, INC. v. Shirley McNAMARA, Secretary, Department of Revenue and Taxation, State of Louisiana.

Supreme Court of Louisiana.

October 20, 1986.


Attorney(s) appearing for the Case

Marlon V. Harrison, Secretary of the Dept. of Revenue & Taxation, Legal Section, Baton Rouge, for applicant.

Ralph Miller, George E. Gilkers, Norco, for respondent.


COLE, Justice.

We granted an application by the State of Louisiana, through the Department of Revenue and Taxation, (Department), for a writ of certiorari to review the judgment of the Court of Appeal, Fifth Circuit, affirming the dismissal of an assessment of general sales tax allegedly due from St. Pierre's Fabrication and Welding, Inc., (St. Pierre). The Department contends St. Pierre is liable for the uncollected sales tax, plus penalties and interest, despite...

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