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NORMAND v. WAL-MART.COM USA

NO. 18-CA-211.

263 So.3d 974 (2018)

Newell NORMAND, Sheriff & Ex-Officio Tax Collector for the Parish of Jefferson v. WAL-MART.COM USA, LLC.

Court of Appeal of Louisiana, Fifth Circuit.

December 27, 2018.

Attorney(s) appearing for the Case

COUNSEL FOR PLAINTIFF/APPELLEE, JOSEPH P. LOPINTO, III, SHERIFF AND EX-OFFICIO TAX COLLECTOR FOR THE PARISH OF JEFFERSON (SUCCESSOR IN OFFICE TO SHERIFF NEWELL NORMAND), Kenneth C. Fonte , Metairie.

COUNSEL FOR DEFENDANT/APPELLANT, WAL-MART.COM USA, LLC, Jeffrey A. Friedman , Charles C. Kearns , Martin E. Landrieu , New Orleans.

Panel composed of Judges Susan M. Chehardy, Marc E. Johnson, and John J. Molaison, Jr.

In this tax collection case, Defendant, Wal-Mart.com USA, LLC ("Walmart.com"), appeals the trial court's judgment finding it liable for sales tax on transactions involving third-party retailers on its online marketplace. For the following reasons, we affirm the judgment of the trial court.

FACTS & PROCEDURAL HISTORY<...

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