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FERRARA v. SECRETARY, DEPT. OF REV.

No. 96-CA-806.

688 So.2d 147 (1997)

Frank A. FERRARA, D/B/A 96-CA-806 Splish Splash Laundromat v. SECRETARY, DEPARTMENT OF REVENUE AND TAXATION, STATE OF LOUISIANA.

Court of Appeal of Louisiana, Fifth Circuit.

Writ Denied April 4, 1997.

Attorney(s) appearing for the Case

Cheryl L. Duvieilh, Department of Revenue and Taxation, Baton Rouge, for Defendant/Appellant.

David R. Sherman, Steven E. Hayes, Melissa A. Gibbs, Metairie, for Plaintiff/Appellee.

Before GRISBAUM, WICKER and DALEY, JJ.

WICKER, Judge.

This appeal arises from the trial court's affirmance of a judgment from the Board of Tax Appeals in favor of Frank A. Ferrara, d/b/a Splish Splash Laundromat (Ferrara). The judgment vacated and set aside an assessment of sales taxes for the period of January 1992 through August 1994. The Secretary of the Department of Revenue and Taxation for the State of Louisiana (the Department) now appeals. We affirm.

The facts are not in dispute. Ferrara...

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