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WINN PARISH SCHOOL BD. v. PO2, INC.

No. 29089-CA.

690 So.2d 911 (1997)

WINN PARISH SCHOOL BOARD, Plaintiff-Appellant, v. PO2, INC., Defendant-Appellee.

Court of Appeal of Louisiana, Second Circuit.

February 26, 1997.

Attorney(s) appearing for the Case

Cas B. Moss, Martin S. Sanders, III, Winnfield, for Plaintiff-Appellant.

Charles B. Bice, Winnfield, for Defendant-Appellee.

Before BROWN, WILLIAMS and STEWART, JJ.

STEWART, Judge.

The Winn Parish School Board appeals the trial court's granting of a partial summary judgment exempting from local sales taxes certain items pursuant to La.R.S. 47:305.D(1)(s). For the following reasons, we reverse the judgment of the trial court and remand for further proceedings.

FACTS

PO2 sold numerous medical items in Winn Parish during the period from July 1, 1991, through January 30, 1994. Sales taxes were paid on some items...

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