SOUTHWEST GAMING SERV. v. CADDO-SHERVEPORT SALES & USE TAX COM'N

Nos. 27,335-CA, 27,336-CA.

661 So.2d 662 (1995)

SOUTHWEST GAMING SERVICES OF LOUISIANA, Plaintiff-Appellee, v. CADDO-SHREVEPORT SALES AND USE TAX COMMISSION, Defendants-Appellants. REPUBLIC CORPORATE SERVICES, INC., Plaintiff-Appellee, v. CADDO-SHREVEPORT SALES AND USE TAX COMMISSION, Defendants-Appellants.

Court of Appeal of Louisiana, Second Circuit.

September 27, 1995.


Attorney(s) appearing for the Case

Richard Barham, Shreveport, for Appellant, Caddo-Shreveport Sales & Use Tax Commission.

Michael H. Wainwright, Shreveport, for Appellee, Southwest Gaming Services of America.

John R. D'Anna, Shreveport, for Appellee, Republic Corporate Services Inc.

Before NORRIS and BROWN, JJ., and PRICE, J. Pro Tem.


BROWN, Judge.

These cases, consolidated in the trial court, challenged the right of local government to tax the sale of video draw poker machines. The court below held that plaintiffs were exempt from parish and city sales taxes. The Caddo-Shreveport Sales & Use Tax Commission appeals.

Southwest Gaming Service of LA ("Southwest") is a licensed operator of video poker machines. On March 15, 1994, Southwest was notified that it owed $12,071.92 in delinquent...

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