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LOUISIANA AUTO. DEALERS ASS'N v. POLITZ

No. 95 CA 0432.

664 So.2d 1251 (1995)

LOUISIANA AUTOMOBILE DEALERS ASSOCIATION, Bob Post Chrysler-Plymouth of Shreveport, Inc.; Champion Ford, Inc.; Shreveport Dodge, Inc.; Yokem Toyota, Inc., Murphy-Graham Nissan, Inc.; Courtesy Chevrolet, Inc.; and Morgan Pontiac, Inc. v. John POLITZ, Administrator of the Department of Public Safety, and Corrections, Office of Motor Vehicles, of the State of Louisiana and Edward A. Fitch, the Administrator of the Sales and Use Tax Commission of Shreveport-Caddo Parish and The City of Shreveport.

Court of Appeal of Louisiana, First Circuit.

November 9, 1995.

Attorney(s) appearing for the Case

Victor A. Sachse, III, Baton Rouge, for Plaintiff-Appellee Louisiana Automobile Dealers Association.

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

Paul Schexnayder, Baton Rouge, for Defendant-Appellee John Politz, Administrator of DPS & C Office of Motor Vehicles, State of Louisiana Attorney General Office.

Before LOTTINGER, C.J., and GONZALES and FITZSIMMONS, JJ.

LOTTINGER, Chief Judge.

The issues in this matter concern the state's system for collecting sales and use taxes on motor vehicles. The Caddo-Shreveport Sales and Use Tax Commission appeals a judgment maintaining the authority of the Office of Motor Vehicles to collect all taxes imposed on motor vehicles in this state, including those imposed by local jurisdictions.

FACTS

The Louisiana Automobile Dealers Association (LADA) and several new car dealerships...

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