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ENTER. LEASING CO. OF NEW ORLEANS v. CURTIS

No. 2007 CA 0354.

977 So.2d 975 (2008)

ENTERPRISE LEASING CO. OF NEW ORLEANS v. Michael CURTIS, In his Capacity as Director of the Livingston Parish School Board, Sales Tax Division.

Court of Appeal of Louisiana, First Circuit.

Writ Denied February 1, 2008.

Attorney(s) appearing for the Case

James M. Garner, Steven I. Klein Lauren, L. Hudson, New Orleans, Louisiana, for Plaintiff/Appellant, Enterprise Leasing Co. of New Orleans.

Robert R. Rainer, Baton Rouge, Louisiana, for Defendant/Appellee, Michael Curtis, in his capacity as Director of the Livingston Parish School Board, Sales Tax Division.

Before GAIDRY, McDONALD, and McCLENDON, JJ.

McCLENDON, J.

The plaintiff, Enterprise Leasing Company of New Orleans (Enterprise) appeals the judgment of the trial court that determined that the gross proceeds derived from the lease or rental of automobiles includes any amounts collected for collision damage waiver (CDW) payments. The defendant, Michael Curtis, in his Capacity as Director of the Livingston Parish School Board, Sales Tax Division (Livingston Parish), answered the appeal. For the reasons that follow...

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