ASSOCIATED HOSP. SERV. v. DEPT. OF REVENUE

No. 91-C-0475.

588 So.2d 356 (1991)

ASSOCIATED HOSPITAL SERVICES, INC. v. STATE of Louisiana, DEPARTMENT OF REVENUE AND TAXATION.

Supreme Court of Louisiana.

Dissenting Opinion November 1, 1991.

Rehearing Denied November 21, 1991.


Attorney(s) appearing for the Case

Marion Van Harrison, for applicant.

John Stassi, Rodney J. Lacoste, Jr., Stassi, Rausch & Giordano, for respondent.


Dissenting Opinion by Justice Lemmon November 1, 1991.

DENNIS, Justice.

The issue is whether a non-profit hospital service corporation, wholly owned by its hospital members, must collect and remit sales taxes on its receipts derived solely from transactions between it and its owner members. In other words, under the circumstances of this case, does the sales tax statute require or permit the state to disregard the separate corporate identity of the service...

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