DILLARD'S, INC. v. KENNEDY

No. 2009 CA 1423.

40 So.3d 273 (2010)

DILLARD'S, INC. v. John N. KENNEDY, Secretary, Louisiana Department of Revenue & Taxation.

Court of Appeal of Louisiana, First Circuit.

May 7, 2010.


Attorney(s) appearing for the Case

Robert W. Nuzum, New Orleans, LA, Attorney for Plaintiff-Appellant Dillard'S, Inc.

R. Frederick Mulhearn, Jr., Baton Rouge, LA, Attorney for Defendant-Appellee Secretary, Louisiana Department of Revenues Taxation.

Before CARTER, C.J., GUIDRY and PETTIGREW, JJ.


PETTIGREW, J.

This case arises as a result of the imposition, by the Louisiana Department of Revenue ("the Department"), of a use tax on catalogs that Dillard's Inc. ("Dillard's") had printed out of state and had mailed to its customers in Louisiana as well as to Dillard's Louisiana department stores. Dillard's paid the taxes under protest, and thereafter instituted this litigation seeking to obtain a refund of the taxes and interest it paid.

Cross motions...

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