SALES TAX COLLECTOR, ST. CHARLES PARISH v. WESTSIDE SAND CO.

No. 87-CA-845.

534 So.2d 454 (1988)

SALES TAX COLLECTOR, ST. CHARLES PARISH, Louisiana v. WESTSIDE SAND CO., INC.

Court of Appeal of Louisiana, Fifth Circuit.

On Rehearing November 16, 1988.

Writ Denied January 20, 1989.


Attorney(s) appearing for the Case

Robert L. Hammonds, Baton Rouge, for plaintiff-appellant.

Gerald P. Webre, Metairie, for defendant-appellee.

Before BOWES, GRISBAUM and GOTHARD, JJ.


BOWES, Judge.

Appellant, Sales Tax Collector, St. Charles Parish (hereinafter Tax Collector), appeals the judgment of the trial court which held that sand pumped from the Mississippi River is not subject to the sales tax provisions of Louisiana and St. Charles Parish sales tax laws. We reverse.

No evidentiary hearing was held in the instant case, although the court was requested and urged by plaintiff to do so. Therefore, the facts that were made available...

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