ST. JOHN THE BAPTIST PARISH SCHOOL BD. v. DEGESCH AMERICA, INC.

Nos. 92-CA-863, 92-CA-864.

617 So.2d 234 (1993)

ST. JOHN THE BAPTIST PARISH SCHOOL BOARD, et al. v. DEGESCH AMERICA, INC. ST. JOHN THE BAPTIST PARISH SCHOOL BOARD, et al. v. McSHARES, INC.

Court of Appeal of Louisiana, Fifth Circuit.

Writ Denied June 25, 1993.


Attorney(s) appearing for the Case

Roy M. Lilly, Jr., Chapman L. Sanford, Sanford and Lilly, A Law Corp., Baton Rouge, for plaintiffs/appellants St. John the Baptist Parish School Bd. and The Parish Council of the Parish of St. John the Baptist.

Brian E. Adorno, Harvey, for defendant/appellee Degesch America, Inc.

Joseph Accardo, Jr., La Place, for defendant/appellee McShares, Inc.

Before WICKER, GOTHARD and CANNELLA, JJ.


CANNELLA, Judge.

Plaintiffs, St. John the Baptist Parish School Board and the Parish Council of the Parish of St. John the Baptist, appeal from a judgment dismissing their suit for sales and use taxes against defendants, Degesch America, Inc. (Degesch) and McShares, Inc. (McShares). We affirm because defendants are excluded and exempt under the parish ordinance, as well as under the United States Constitution's interstate commerce clauses.

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