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FARMER'S EXPORT CO. v. McNAMARA

No. 86 CA 1175.

515 So.2d 629 (1987)

FARMER'S EXPORT COMPANY v. Shirley McNAMARA, Secretary of the Department of Revenue and Taxation, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

October 14, 1987.

Attorney(s) appearing for the Case

John F. Young, Jr., New Orleans, for plaintiff-appellee Farmer's Export Co.

James C. Russell, Jr., Baton Rouge, for defendant-appellant Shirley McNamara, etc.

Before SHORTESS, LANIER and CRAIN.

CRAIN, Judge.

Farmer's Export Company, a farmer-owned cooperative, is a foreign corporation doing business in the State of Louisiana. Farmer's Export owns and operates an export grain elevator which is located in St. Charles Parish. Sales taxes in the amount of $34,898.60 plus interest and penalties were assessed against Farmer's Export by the Department of Revenue and Taxation for the State of Louisiana (state) for the period of January 1, 1980, to June 30, 1983...

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