UNWIRED TELECOM CORP., formerly known as Unwired, Inc. and Successor in Interest by Merger to Mercury Cellular Telephone Company
v.
PARISH OF CALCASIEU, Louisiana; The Calcasieu Parish School Board; The Parish Police Jury; The Calcasieu Parish School Board System; The Treasurer of the Calcasieu Parish School Board; and The Treasurer's Designated Agents, including Rufus R. Fruge, Jr., in his Capacity as Director of the Calcasieu Parish School System, Sales and Use Tax Department.
Supreme Court of Louisiana.https://leagle.com/images/logo.png
January 19, 2005.
January 19, 2005.
Attorney(s) appearing for the Case
Jones, Walker, Waechter, Poitevent, Carrere & Denegre, Edward Hart Bergin, William M. Backstrom, Jr., Coleman Douglas Ridley, Jr., New Orleans, counsel for Applicant.
Scofield, Gerard, Veron, Singletary & Pohorelsky, Russell Joseph Stutes, Jr., John Michael Veron, John Christopher Guillet, John B. Scofield, Toni Lewis Petrofes, Lake Charles, counsel for Respondents.
Hilton Sutton Bell, Mark James Jeansonne, New Orleans, counsel for amicus curiae AT&T Wireless Services d/b/a AT&T Wireless II.
John Bettes Dunlap, III, Baton Rouge, counsel for amicus curiae The Wireless Group.
Tina Vicari Grant, counsel for amicus curiae The State of Louisiana and Murphy J. "Mike" Foster, Jr.
Rachelle Deckert Dick, Baton Rouge, counsel for amicus curiae Louisiana Municipal Association.
Roland John Dartez, William J. Doran, Jr., Dannie P. Garrett, III, Baton Rouge, counsel for amicus curiae The Police Jury Association/Louisiana.
Supreme Court of Louisiana.
ON REHEARING
KNOLL, Justice.
This case poses the question of whether the court of appeal erred in declaring 2002 La. Acts No. 85, § 3 an unconstitutional violation of LA. CONST. art. VII, § 15 because the legislative act retroactively nullifies an appellate court decision and relieves the plaintiff of a use tax obligation owed to the Collector1 of the Calcasieu Parish sales and use taxes. An ancillary question raised...
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