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SOUTH CENT. BELL TELEPHONE v. BARTHELEMY

No. 93-CA-1072.

631 So.2d 1340 (1994)

SOUTH CENTRAL BELL TELEPHONE COMPANY, v. Sidney J. BARTHELEMY, et al.

Court of Appeal of Louisiana, Fourth Circuit.

January 27, 1994.

Attorney(s) appearing for the Case

Gregory D. Guth, Deputy City Atty., Bruce E. Naccari, First Asst. City Atty., Kathy Torregano, City Atty., New Orleans, for Sidney J. Barthelemy, et al.

William M. Backstrom, Jr., Edward D. Wegmann, Rosemarie Falcone, Jones, Walker, Waechter, Poitevant, Carrere & Denegre, New Orleans, and Keith G. Landry, BellSouth Corp., Atlanta, GA, for BellSouth Telecommunications, Inc. d/b/a South Cent. Bell Telephone Co.

BYRNES and JONES, JJ., and JOHN A. DIXON, Jr., J. Pro Tem.

JOHN A. DIXON, Jr., Judge Pro Tem.

The issue in this appeal is whether computer software programs licensed for use by a business are tangible personal property under the City of New Orleans Code of Municipal Ordinances and, therefore, subject to a use tax. Also at issue is whether maintenance services provided for the software programs are taxable services.

In October 1990, the City notified Bell South Telecommunications, Inc. d/b/a South Central Bell Telephone...

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