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A.M.A. DISTRIBUTORS v. SCHOOL BD.

No. 98 CA 0373.

729 So.2d 765 (1999)

A.M.A. DISTRIBUTORS, INC. and Tiger Truck Stop, Inc. v. The SCHOOL BOARD OF the PARISH OF IBERVILLE, et al.

Court of Appeal of Louisiana, First Circuit.

April 1, 1999.

Attorney(s) appearing for the Case

Jesse R. Adams, Jr., Bruce J. Oreck, Jesse R. Adams, III, Adams, Johnston & Oreck, New Orleans, for Plaintiffs-Appellees A.M.A. Distributors, Inc. and Tiger Truck Stop, Inc.

Robert R. Rainer, Rainer, Anding & McLindon, Baton Rouge, for Defendants-Appellants The School Board of the Parish of Iberville, et al.

Before: LeBLANC, FOGG, and PARRO, JJ.

PARRO, J.

Local taxing authorities appeal a trial court's judgment, ordering them to refund sales taxes paid under protest by the seller and purchaser of certain video draw poker devices.

FACTUAL AND PROCEDURAL HISTORY

The facts of this case are not in dispute. During July and August 1993, A.M.A. Distributors, Inc. (AMA) sold and delivered several video draw poker devices to Tiger Truck Stop, Inc. (Tiger) for use in Tiger's location in Iberville...

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