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CONCORDIA PARISH SCHOOL BD. v. RUSS

No. 85-660.

491 So.2d 1368 (1986)

CONCORDIA PARISH SCHOOL BOARD, Plaintiff-Appellee, v. J.A. RUSS, d/b/a J.A. Russ Construction Company, Inc., Defendant-Appellant.

Court of Appeal of Louisiana, Third Circuit.

Rehearing Denied August 13, 1986.

Attorney(s) appearing for the Case

Daniel W. Richey, Vidalia, for defendant-appellant.

Jack H. McLemore, Jr., Vidalia, for plaintiff-appellee.

Before STOKER, KING and COX, JJ.

STOKER, Judge.

This suit concerns a demand for payment of a sales-use tax. Four local governmental units allege that Russ Construction Company, Inc. owes them sales-use tax on construction materials used in projects located within each of their respective jurisdictions.1 Concordia Parish School Board (School Board), Concordia Parish Police Jury (Police Jury), City of Vidalia (Vidalia), and City of Ferriday (Ferriday) are the local governing...

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