DAIMLERCHRYSLER SERV. v. SEC., DEP. OF REV.

Nos. 2007 CA 0010, 2007 CA 0011.

970 So.2d 616 (2007)

DAIMLERCHRYSLER SERVICES OF NORTH AMERICA, L.L.C., as Successor to Chrysler Financial Company, L.L.C. v. SECRETARY, DEPARTMENT OF REVENUE.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied November 7, 2007.


Attorney(s) appearing for the Case

Andre B. Burvant, New Orleans, Peter O. Larsen, Jacksonville, Fl., Counsel for Plaintiff/Appellant, DaimlerChrysler Financial Services Americas, L.L.C.

Emily W. Toler, Antonio Ferachi, Baton Rouge, Counsel for Defendant/Appellee, Secretary, Department of Revenue.

Before: CARTER, C.J., PETTIGREW and WELCH, JJ.


CARTER, C.J.

At issue on appeal is a sales finance company's entitlement to a refund of the amount of sales taxes advanced by the company for motor vehicle credit sales that were ultimately uncollectible and charged off of the company's federal tax returns as bad debts. Finding the company is not entitled to a refund under LSA-R.S. 47:315, the Bad Debt Statute, we affirm.

FACTS AND PROCEDURAL HISTORY

Plaintiff, DaimlerChrysler Financial Services...

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