ABiz -> Acadiana Business MON, MAY 10 10:49AM by Walter Pierce

Dillard’s scores partial win in tax case

Dillard’s Louisiana department stores won a partial victory in its appeal of a lower court ruling in favor of the Louisiana Department of Revenue. The case goes back to a 1997 LDR imposition of a use tax against Dillard’s for catalogues printed by an out-of-state company and mailed directly to Dillard’s credit card holders in Louisiana as well as to Dillard’s department stores in the state. The bill, including interest, totalled more than $153,000, which the company paid under protest on Dec. 22, 1997, the day before it filed an appeal in the case.

A lower court last year granted LDR a summary judgement in the case. However, citing Louisiana tax law precedent, the First Circuit Court of Appeal in Baton Rouge ruled that the use tax applies only to the catalogues distributed in Dillard’s department stores, not to the catalogues mailed to the credit card holders. (It’s unclear, as the First Circuit ruling indicates, what percentage of catalogues were mailed to credit card holders; those figures were not submitted as evidence in the appeal.) The First Circuit remanded the case back to the lower court for a recalculation of Dillard’s tax liability.

Dillard’s Louisiana operates 15 stores in the state.

Read the First Circuit ruling here.

Walter Pierce
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written by Existentialist Homme , May 11, 2010 - 11:06 am
YES, YES, by all means tax, tax, tax, every business for mailing a catalogue to each of their customers in the state, what a great way to entice companys to set their stores in this state, the most obviously corrupt, anti-business state in the union........Thank God ! Landrieu is now a Chocolate City Mayor, maybe, New Orleans, will have better luck in enticing new businesses to land there and take part in the greatest tax farce revolution since the constitutional leaders led the revolt against the King Of England, for taxing their, personally owned, "TEA IMPORT BUSINESS" !!!!!!!!!!!!!
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