MERCURY CELLULAR TEL. CO. v. CALCASIEU PARISH OF LOUISIANA

No. 00-0318.

773 So.2d 914 (2000)

MERCURY CELLULAR TELEPHONE COMPANY v. CALCASIEU PARISH OF LOUISIANA, et al.

Court of Appeal of Louisiana, Third Circuit.

December 13, 2000.


Attorney(s) appearing for the Case

Jesse R. Adams, III, Oreck, Bradley, Crighton, Adams & Chase, New Orleans, LA, Counsel for Plaintiff/Appellant, Mercury Cellular Telephone Company.

Russell J. Stutes, Jr., C. Eston Singletary, David W. Clark, Scofield, Gerard, Veron, Singletary & Pohorelsky, Lake Charles, LA, Counsel for Defendants/Appellees, Calcasieu Parish of Louisiana, et al.

Court composed of Judge THIBODEAUX, Judge SAUNDERS, Judge PETERS, Judge AMY and Judge GREMILLION.


THIBODEAUX, Judge.

A cellular telecommunication service provider contests the assessment of use taxes for cellular telephones it furnishes to its customers for less than their actual value and the assessment of delinquency penalties for the failure to pay the taxes timely. We affirm the trial court's judgment regarding the assessment of use taxes on cellular telephones that are furnished for less than the cost to the cellular provider. We also affirm the assessment...

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