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STATE v. DELL INTERN., INC.

No. 2004 CA 1702.

922 So.2d 1257 (2006)

STATE of Louisiana and Secretary of the Department of Revenue and Taxation v. DELL INTERNATIONAL, INC., et al.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied March 30, 2006.

Attorney(s) appearing for the Case

J. Michael Veron, Russell J. Stutes, Jr., P. Jody Lavergne, Joel M. Lutz, Lake Charles, John W. Perry, Jr., Daniel J. Balhoff, Baton Rouge, for Plaintiffs — Appellants State of Louisiana and Secretary of the Dept. of Revenue and Taxation.

H. Alston Johnson, III, Harry J. Philips, Jr., John Allain Viator, Baton Rouge, Maryann B. Gall, Todd S. Swatsler, Laura A. Kulwicki, Columbus, OH, Thomas R. Jackson, Dallas, TX, for Defendant — Appellee Dell Catalog Sales L.P.

Before: CARTER, C.J., WHIPPLE, GUIDRY, McCLENDON, and WELCH, JJ.

WELCH, J.

The State of Louisiana and Secretary of the Department of Revenue and Taxation (hereinafter collectively referred to as LDR) appeal a summary judgment rejecting their claim for unpaid use taxes against Dell Catalogue Sales, L.P. (Dell), an out-of-state vendor of computers and related products.1 The sole issue presented for our review is whether Dell, through its contractual agreements...

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