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WAL-MART STORES, INC. v. FITCH

No. 36,762 CA.

836 So.2d 1155 (2003)

WAL-MART STORES, INC. and Sam's East, Inc., Plaintiffs-appellants, v. Edward A. FITCH, Administrator, Caddo-Shreveport Sales and Use Tax Commission, in his Capacity as Administrator of Sales and Use Taxes for the City of Shreveport, The City of Vivian, The Caddo Parish School Board, and the Law Enforcement District of the Parish of Caddo, Defendants-appellees.

Court of Appeal of Louisiana, Second Circuit.

January 29, 2003.

Attorney(s) appearing for the Case

McGlinchey Stafford, PLLC, by Craig L. Caesar, Jaye A. Calhoun, New Orleans, for Appellants.

Rainer, Anding & McLindon by Robert R. Rainer, Frederick Mulhearn, Baton Rouge, for Appellees.

Before GASKINS, CARAWAY and KOSTELKA, JJ.

CARAWAY, J.

In this case, the local taxing authority seeks to impose a sales and use tax on a "sale of services" as defined in our law involving club membership dues for access to the appellant's commercial retail outlet store. The trial court held that the dues transaction was taxable under the law. From our statutory interpretation of the sales and use tax provision, we agree and affirm the trial court's ruling.

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