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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