1. Home
  2. Browse Decisions
  3. So.2d
  4. 693 So.2d
  5. 693 So.2d 10 (1997)
 

GARD LTD. v. CALCASIEU SCHOOL BD.

No. 96-1520.

693 So.2d 10 (1997)

GARD LIMITED LIABILITY COMPANY, d/b/a Watermill Express, Plaintiff—Appellee, v. CALCASIEU PARISH SCHOOL BOARD, Defendant-Appellant.

Court of Appeal of Louisiana, Third Circuit.

April 2, 1997.

Attorney(s) appearing for the Case

Thomas Glynn Blazier, Lake Charles, for Gard Ltd. Liability Co. d/b/a Watermill Exp.

Gernine Mary Mailhes, Lake Charles, Russell Joseph Stutes, Jr., Baton Rouge, for Calcasieu Parish School Bd.

Before DOUCET, C.J., and YELVERTON and WOODARD, JJ.

YELVERTON, Judge.

The issue presented by this appeal is whether there is an exemption from Calcasieu Parish School sales taxes applicable to water sold at a coin-operated vending machine and dispensed into the consumer's own container. The trial court found that water sold in this manner was not subject to the local sales tax and ordered a refund of all taxes paid under protest. The Calcasieu Parish School Board appealed and we reverse.

FACTS

Gard...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases