BERGERON v. ALBERT

No. 2002 CA 1955.

861 So.2d 269 (2003)

J. Roger BERGERON, in His Official Capacity as Director of the Sales Tax and Use Department for the Parish of West Baton Rouge v. Preston W. ALBERT, Jr.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied January 5, 2004.


Attorney(s) appearing for the Case

Robert R. Rainer, Baton Rouge, Counsel for Plaintiff/Appellee J. Roger Bergeron.

Marvin E. Owen, Baton Rouge, Counsel for Defendant/Appellant Preston W. Albert, Jr.

Before: FOIL, PETTIGREW, GAIDRY, McCLENDON, and KLINE, J.J.


KLINE, J.

In this appeal, a corporate officer contests the imposition of corporate sales tax liability against him personally under La. R.S. 33:2845.1. For the following reasons, we affirm.

FACTS AND PROCEDURAL HISTORY

Preston W. Albert, Jr. was, at all pertinent times, president and chief executive officer, and a part owner of S & W Services, Inc. (S & W), an eighteen-wheeler repair service located...

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