J-W POWER v. STATE EX REL. DEPT. OF REVENUE

No. 2010-C-1598.

59 So.3d 1234 (2011)

J-W POWER COMPANY v. STATE of Louisiana through the DEPARTMENT OF REVENUE & TAXATION.

Supreme Court of Louisiana.

Rehearing Denied April 29, 2011.



WEIMER, Justice.

This matter is before the court for a determination of whether the court of appeal erred in finding that a dealer-collector of sales taxes may serve as an agent for its customers in connection with a demand for the refund of sales taxes paid under protest pursuant to LSA-R.S. 47:1576. For reasons that follow, we find the appellate court was correct in reversing the district court which had dismissed the plaintiff's action on the basis of no right...

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