McLANE SOUTHERN, INC. v. BRIDGES

No. 2011-C-1141.

84 So.3d 479 (2012)

McLANE SOUTHERN, INC. v. Cynthia BRIDGES, Secretary of the Department of Revenue of the State of Louisiana.

Supreme Court of Louisiana.

Rehearing Denied March 9, 2012.


Attorney(s) appearing for the Case

Antonio Charles Ferachi , Robert Frederick Mulhearn, Jr. , Shone Therese Pierre , Donald Michael Bowman , Miranda Yvette Conner, for Applicant.

Liskow & Lewis, PLC, New Orleans, George Denegre, Jr. , Robert S. Angelico , Dena Lynn Olivier , for Respondent.


VICTORY, J.

We granted this writ application to determine whether a wholesale dealer of smokeless tobacco products is liable for an excise tax pursuant to Louisiana's Tobacco Tax Law, La. R.S. 47:841, et seq. Finding that La. R.S. 47:841 and 47:854 impose an excise tax of 20% on smokeless tobacco products to be paid by the dealer who first sells, uses, consumes, handles or distributes the product in Louisiana, we reverse the judgment of the court of appeal...

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