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EASY T.V. & APPLIANCE RENTAL OF LA., INC. v. SECRETARY, DEPT. OF REVENUE AND TAXATION

No. 89-CA-0754.

556 So.2d 100 (1990)

EASY T.V. & APPLIANCE RENTAL OF LOUISIANA, INC. v. SECRETARY OF DEPARTMENT OF REVENUE AND TAXATION.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied February 21, 1990.

Writ Denied April 20, 1990.

Attorney(s) appearing for the Case

Cameron C. Gamble, New Orleans, for plaintiff-appellee Easy T.V. & Appliance, et al.

James C. Russell, Jr., Baton Rouge, for defendant-appellant Department of Revenue and Taxation State of La.

Before KLEES, WARD and ARMSTRONG, JJ.

KLEES, Judge.

This is an appeal by the Department of Revenue and Taxation of the State of Louisiana ("DRT") from an adverse decision by the trial court regarding taxes assessed on certain transactions involving the plaintiff, Easy T.V. and Appliance ("Easy"). We affirm.

Easy T.V. and Appliance is a business engaged in the transfer of certain items of tangible personal property by way of "rent-to-own" agreements....

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