Cited by
Opinions in Louisiana that cite South Cent. Bell Telephone v. Barthelemy, 643 So. 2d 1240.
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Normand v. Cox Communications Louisiana, LLC
167 So. 3d 156
La. Ct. App. 5th Cir. 2014
Bell Telephone Co. v. Barthelemy, 94-0499 (La.10/17/94), ; City of New Orleans v. Baumer Foods, Inc.
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State v. Williamson
81 So. 3d 156
La. Ct. App. 1st Cir. 2011
Movables of this kind are such as bonds, annuities, and interests or shares in entities possessing juridical personality.” In South Central Bell Telephone Co. v. Barthelemy, 94-0499 (La.10/17/94), , the Louisiana Supreme Court was called upon to decide whether certain computer software constituted “tangible personal property” taxable under the sales and use tax imposed by the City of New Orleans.
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Innovative Hospitality Systems, LLC v. Johnny Abraham
La. Ct. App. 3d Cir. 2011
10/17/94), the supreme court discussed the meaning of “tangible personal property” utilizing the civilian property concepts embodied in the Louisiana Civil Code.
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Bridges v. NATIONAL FINANCIAL SYSTEMS, INC.
960 So. 2d 202
La. Ct. App. 1st Cir. 2007
South Central Bell Telephone Co. v. Barthelemy, 94-0499 (La.10/17/94), ; City of New Orleans v. Baumer Foods, Inc., (La.
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Explained
Willis-Knighton Medical v. Sales Tax Com'n
903 So. 2d 1071
La. 2005
South Central Bell Telephone Co. v. Barthelemy, 94-0499 (La.10/17/94), .
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Pontchartrain Materials Corp. v. PLAQUEMINES PARISH GOVERN.
871 So. 2d 1171
La. Ct. App. 4th Cir. 2004
See South Central Bell Telephone Co. [v. Barthelemy]
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Shaw Group, Inc. v. Kennedy
858 So. 2d 667
La. Ct. App. 1st Cir. 2003
Co. v. Barthelemy, 94-0499 (La.10/17/94), ; United Companies Life Ins.
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System Fuels, Inc. v. Kennedy
858 So. 2d 585
La. Ct. App. 1st Cir. 2003
South Central Bell Telephone Co. v. Barthelemy, 94-0499, p. 6 (La.10/17/94), .
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Ip, Co. v. East Feliciana Parish School Bd.
850 So. 2d 717
La. Ct. App. 1st Cir. 2003
1:3, South Central Bell Telephone Company v. Barthelemy, 94-0499, p. 20 (La.10/17/94), .
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Stowe-Woodward Co. v. LINCOLN PAR. SCHOOL BD.
821 So. 2d 694
La. Ct. App. 2d Cir. 2002
South Central Bell Telephone Co. v. Barthelemy, 94-0499 (La.10/17/94), .
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Campbell v. Markel American Ins. Co.
822 So. 2d 617
La. Ct. App. 1st Cir. 2001
Bell Telephone Co. v. Barthelemy, 94-0499, p. 20 (La.10/17/94), .
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Townsend v. State Farm Mut. Auto. Ins. Co.
793 So. 2d 473
La. Ct. App. 2d Cir. 2001
See South Central Bell Telephone Co. v. Barthelemy, 94-0499 (La.10/17/94), ; Intracoastal Pipe Serv., (La.
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J & B Publishing Co. v. Secretary, Dept. of Rev.
775 So. 2d 1148
La. Ct. App. 2d Cir. 2000
10/17/94), , the supreme court stated: *1154 We reject Bell's argument that what was purchased was the license or right to use the computer software, and that such license is intangible.
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Shaw Group, Inc. v. Kennedy
767 So. 2d 937
La. Ct. App. 1st Cir. 2000
In South Central Bell Telephone Co. v. Barthelemy, 94-0499 (La.10/17/94), , the supreme court found that computer software was tangible personal property.
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Cox Cable New Orleans, Inc. v. City of New Orleans
664 So. 2d 742
La. Ct. App. 4th Cir. 1995
See: City of New Orleans v. Baumer Foods, Inc., LSA-C.C.