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YESTERDAYS v. CALCASIEU PARISH SALES

No. 2015-C-1676.

190 So.3d 710 (2016)

YESTERDAYS OF LAKE CHARLES, INC. v. CALCASIEU PARISH SALES AND USE TAX DEPARTMENT. Cowboy's Nightlife, Inc. v. Calcasieu Parish Sales and Use Tax Department.

Supreme Court of Louisiana.

May 13, 2016.

Attorney(s) appearing for the Case

Rainer Anding Talbot Mulhearn , Robert R. Rainer , Drew Michael Talbot , Baton Rouge, LA, Scofield, Gerard, Pohorelsky, Gallaugher & Landry, Scott James Scofield , Lake Charles, LA, Andrea Albright Crawford , for Applicant.

Breazeale, Sachse & Wilson, LLP, David Robert Kelly , for Respondent.

This matter involves the interpretation and application of the Uniform Local Sales Tax Code ("ULSTC"), La.Rev.Stat. 47:337.1 et seq. The trial court found ambiguity in the language of the ULSTC requiring the plaintiff nightclubs to "keep and preserve suitable records" of all sales and expenditures. The trial court then found the...

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