ORDER AND REASONS
VANCE, District Judge.
This is an action for collection of sales and use taxes under Louisiana law. The parties have agreed to submit the case to the Court for decision on the stipulated record. For the following reasons, the Court FINDS for the DEFENDANT.
Defendant barnesandnoble.com, LLC ("Online") is an internet retailer of books, movies, and music at the internet address www.barnesandnoble...
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