SHOWBOAT STAR PARTNERSHIP v. SLAUGHTER

No. 2000-C-1227.

789 So.2d 554 (2001)

SHOWBOAT STAR PARTNERSHIP, Showboat of Louisiana, Inc., and Lake Pontchartrain Showboat, Inc., v. Ralph SLAUGHTER, Secretary of the Department of Revenue and Taxation, State of Louisiana.

Supreme Court of Louisiana.

Dissenting Opinion on Denial of Rehearing May 11, 2001.


Attorney(s) appearing for the Case

Geneva Landrum, Shanda J. McClain, Robert F. Mulhearn, Jr., Baton Rouge, Counsel for Applicant.

James C. Exnicios, Neal J. Favret, New Orleans, Lloyd E. Hogue, Kenner, Counsel for Respondent.


LEMMON, Justice.

This is a suit for refund of state sales and use taxes paid under protest. Plaintiffs-taxpayers are a group of three entities that own and operate a riverboat gaming vessel. The Department of Revenue and Taxation assessed the taxes at issue on plaintiffs' purchases of certain "gaming equipment," including slot machines, roulette tables, cabinets, currency conveyor systems, surveillance equipment and illuminated signs, that was installed during construction...

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