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LIVINGSTON PARISH SCHOOL BD. v. HWY 43 CORNERSTORE

No. 2012 CA 0103.

93 So.3d 709 (2012)

LIVINGSTON PARISH SCHOOL BOARD, through its SALES AND USE TAX DIVISION v. HWY 43 CORNERSTORE, LLC, Raymond K. Goodwin, and Brandy L. Goodwin.

Court of Appeal of Louisiana, First Circuit.

May 23, 2012.

Attorney(s) appearing for the Case

Robert R. Rainer , Drew M. Talbot , Baton Rouge, LA, for Plaintiff/Appellant Livingston Parish School Board Sales and Use Tax Division.

Raymond K. Goodwin , Brandy L. Goodwin , Independence, LA, Defendant/Appellee Pro Se.

Hwy 43 Cornerstore, LLC, Independence, LA, for Defendant/Appellee.

Before GAIDRY, McDONALD, and HUGHES, JJ.

GAIDRY, J.

This is an appeal of a judgment on a summary proceeding for collection of delinquent sales and use tax, injunction, and petition for attorney's fees. Plaintiff/appellant is the Livingston Parish School Board, through its Sales and Use Tax Division ("Collector"), and Defendants/appellees are Hwy 43 Cornerstore, L.L.C., Raymond K. Goodwin, and Brandy L. Goodwin (collectively "Taxpayers"). The 21st Judicial District Court ruled that Taxpayers were liable to...

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