Cited by

Opinions in Louisiana that cite Caddo-Shreveport Sales & Use Tax Com'n v. OMV THROUGH DEPT. OF PUB. SAFETY AND CORRS., 710 So. 2d 776.

38 citing documents.

Belaire Development & Construction, LLC v. Succession of Theodore Shelton Sr. La. 2025
4/14/98), (noting that when a constitutional challenge is made, the question is whether the constitution limits the legislature, either expressly or impliedly, from enacting the statute at issue, as the constitution is the supreme law, to which all legislative acts must yield).
Belaire Development & Construction, LLC v. Succession of Theodore Shelton Sr. La. 2025
4/14/98), (noting that when a constitutional challenge is made, the question is whether the constitution limits the legislature, either expressly or impliedly, from enacting the statute at issue, as the constitution is the supreme law, to which all legislative acts must yield).
Consolidated With 2024-CA-0096 DONOVAN FREMIN, STAN GUIDROZ, WILLIAM EDWIN JUDSON, JR., LUKE LABRUZZO, JR., RAWLSTON PHILLIPS, III AND … La. 2025
Conrad Comeaux, In His Official Capacity As Assessor La. 2021
Kishbaugh v. City of Lafayette Gov't 275 So. 3d 471 La. Ct. App. 1st Cir. 2019
Keith Kishbaugh v. the City of Lafayette Government La. Ct. App. 3d Cir. 2019
Ivan I. Smith, Jr. and Gloria G. Smith v. Kimberly L. Robinson, Secretary of the Department of Revenue, … 265 So. 3d 740 La. 2018
Beer Industry League of Louisiana and Wine and Spirits Foundation of Louisiana, Inc. v. the City of New … 251 So. 3d 380 La. 2018
Voice of the Ex-Offender v. State 249 So. 3d 857 La. Ct. App. 1st Cir. 2018
Iberville Parish School Board v. Louisiana State Board of Elementary and Secondary Education and the State of Louisiana … 248 So. 3d 299 La. 2018
4/14/98), Polk, 626 So.2d at 1132).
Billeaudeau v. Opelousas Gen. Hosp. Auth. 239 So. 3d 306 La. Ct. App. 1st Cir. 2018
4/14/98), , 779 ; Polk , 626 So.2d at 1132 .
Brandi Billeaudeau v. Opelousas General Hospital Authority La. Ct. App. 3d Cir. 2018
See World Trade Center Taxing District v. All Taxpayers, Property Owners, 05-0374, p. 12 (La.6/29/05), Caddo-Shreveport Sales and Use Tax Commission v. Office of Motor Vehicles Department of Public Safety and Corrections of the State, 97-2233, pp. 5–6 (La.4/14/98), Polk, 626 So.2d at 1132.
Arrow Aviation Company, LLC v. St. Martin Parish School Board Tax Sales Dept. 218 So. 3d 1031 La. 2016
4/14/98), this constitutional provision does not go as far as to compel statewide local tax authorities to apply a permissive tax exclusion.
Derrick Shepherd v. Thomas Schedler, in His Official Capacity as the Secretary of State for the State of … La. 2016
4/14/98), ) and the voting population in this instance understood, and approved, the amendment to La.
canal/claiborne, Limited v. Stonehedge Development, LLC 156 So. 3d 627 La. 2014
v. Foster, 02-2799, pp. 16-17 (La.6/6/03), , citing Caddo-Shreveport Sales And Use Tax Commission v. Office of Motor Vehicles, Dept. of Public Safety and Corrections, 97-2233, p. 6 (La.4/14/98), , *643 and Radiofone, Inc. v. City of New Orleans, 93-0962, p. 6 (La.1/14/94), .
Louisiana Federation of Teachers v. State 171 So. 3d 835 La. 2014
World Trade Center Taxing District v. All Taxpayers, Property Owners, 05-374 (La.6/29/05), ; Caddo-Shreveport Sales and Use Tax Commission v. Office of Motor Vehicles Department of Public Safety and Corrections of the State, 97-2233 (La.4/14/98), .
Louisiana Federation of Teachers, East Baton Rouge Federation of Teachers, Jefferson Federation of Teachers, Nellie Joyce Meariman and … La. 2014
State v. Webb 144 So. 3d 971 La. 2014
It is the understanding that can reasonably be ascribed to the voting population as a whole that controls.” Caddo-Shreveport Sales and Use Tax Com’n v. Office of Motor Vehicles, Dept, of Public Safety and Corrections of State, 97-2233 (La.4/14/98), .
Retired State Employees Ass'n v. State 119 So. 3d 568 La. 2013
Caddo-Shreveport Sales & Use Tax Comm’n. v. Office of Motor Vehicles, 97-2233, p. 6 (La.4/14/98), ; Radiofone, Inc. v. City of New Orleans, 93-0962, p. 6 (La.1/14/94), .
Louisiana Federation of Teachers v. State 118 So. 3d 1033 La. 2013
See World Trade Center Taxing District v. All Taxpayers, Property Owners, 05-0374, p. 12 (La.6/29/05), ; Caddo-Shreveport Sales and Use Tax Commission v. Office of Motor Vehicles Department of Public Safety and Corrections of the State, 97-2233, pp. 5-6 (La.4/14/98), ; Polk, 626 So.2d at 1132 .
Bass Partnership v. Gravolet 105 So. 3d 224 La. Ct. App. 1st Cir. 2012
World Trade Center Taxing Dist., 05-0374, p. 12, 908 So.2d at 632 ; Caddo-Shreveport Sales and Use Tax Comm’n, 97-2233, p. 6 (La.4/14/98), .
In re Office of Chief Justice, Louisiana Supreme Court 101 So. 3d 9 La. 2012
Caddo-Shreveport Sales & Use Tax Comm’n. v. Office of Motor Vehicles, 97-2233, p. 6 (La.4/14/98), ; Radiofone, Inc. v. City of New Orleans, 93-0962, p. 6 (La.1/14/94), .
Rainey v. Entergy Gulf States, Inc. 35 So. 3d 215 La. 2010
See, Caddo-Shreveport Sales and Use Tax Comm’n v. Office of Motor Vehicles through Dep’t of Public Safety and Corrections, 97-2233, p. 7, (La.4/14/98), .
Fruge v. BD. OF TRUSTEES OF EMP. RETIREMENT 6 So. 3d 124 La. 2008
World Trade Center Taxing District v. All Taxpayers, Property Owners, 05-0374, p. 12 (La.6/29/05), ; Caddo-Shreveport Sales and Use Tax Commission v. Office of Motor Vehicles Department of Public Safety and Corrections of the State, 97-2233, pp. 5-6 (La.4/14/98), ; Polk, 626 So.2d at 1132 .
MJ Farms, Ltd. v. Exxon Mobil Corp. 998 So. 2d 16 La. 2008
World Trade Center Taxing District v. All Taxpayers, Property Owners, 05-0374 (La.6/29/05), ; Caddo-Shreveport Sales and Use Tax Commission v. Office of Motor Vehicles Department Of Public Safety and Corrections of the State, 97-2233 (La.4/14/98), ; Polk, 626 So.2d at 1132 .
Fransen v. City of New Orleans 988 So. 2d 225 La. 2008
World Trade Ctr., 05-0374 at 11, 908 So.2d at 632 ; Caddo-Shreveport Sales and Use Tax Conmm’n v. Office of Motor Vehicles through Dep’t of Public Safety and Corrections, 97-2233, p. 5 (La.4/14/98), .
Virgil F. Jackson, Jr. v. Vidalia Riverfront Development District La. Ct. App. 3d Cir. 2008
World Trade Center Taxing District v. All Taxpayers, Property Owners, 05-0374, p. 12 (La.6/29/05), Caddo-Shreveport Sales and Use Tax Commission v. Office of Motor Vehicles Department Of Public Safety and Corrections of the State, 97-2233, pp. 5-6 (La.4/14/98), Polk, 626 at 1132.
Jackson v. VIDALIA RIVERFRONT DEVEL. DIST. 982 So. 2d 346 La. Ct. App. 3d Cir. 2008
World Trade Center Taxing District v. All Taxpayers, Property Owners, 05-0374, p. 12 (La.6/29/05), ; Caddo-Shreveport Sales and Use Tax Commission v. Office of Motor Vehicles Department Of Public Safety and Corrections of the State, 97-2233, pp. 5-6 (La.4/14/98), ; Polk , 626 at 1132.
City of New Orleans v. ASSESSORS'RETIREMENT AND RELIEF FUND 986 So. 2d 1 La. 2008
World Trade Center Taxing District v. All Taxpayers, Property Owners, 05-0374, p. 12 (La.6/29/05), ; Caddo-Shreveport Sales and Use Tax Commission v. Office of Motor Vehicles Department Of Public Safety and Corrections of the State, 97-2233, pp. 5-6 (La.4/14/98), ; Polk , 626 at 1132.
Malone v. Shyne 936 So. 2d 1279 La. Ct. App. 2d Cir. 2006
Caddo-Shreveport Sales & Use Tax Comm'n v. Office of Motor Vehicles, 97-2233 (La.4/14/98), ; Chehardy v. Democratic Executive Comm., 259 La.
Board of Directors v. All Taxpayers of the City of Gonzales 929 So. 2d 743 La. Ct. App. 1st Cir. 2005
Caddo-Shreveport Sales and Use Tax Comm’n v. Office of Motor Vehicles, 97-2233 (La.4/14/98), .
WORLD TRADE CENTER v. All Taxpayers 908 So. 2d 623 La. 2005
of Public Safety and Corrections, 97-2233, p. 5 (La.4/14/98), (citing Chamberlain v. State through Dep't.
Ocean Energy v. Plaquemines Parish Gvmt. 880 So. 2d 1 La. 2004
In Caddo-Shreveport Sales & Use Tax Com'n v. Office of Motor Vehicles, 97-2233 (La.4/14/98), , this court had the task of interpreting the constitution's specific delegation to local governments of the right to levy and collect sales and use taxes.
Ocean Energy, Inc. v. Plaquemines Parish Government 863 So. 2d 618 La. Ct. App. 1st Cir. 2003
Caddo-Shreveport Sales and Use Tax Comm’n v. Office of Motor Vehicles Through Dept. of Public Safety and Corrections of State, 97-2233 p. 5 (La.4/14/98), .
East Baton Rouge Parish Sch. Bd. v. Foster 851 So. 2d 985 La. 2003
Caddo-Shreveport Sales & Use Tax Comm'n v. Office of Motor Vehicles, 97-2233, p. 6 (La.4/14/98), ; Radiofone, Inc. v. City of New Orleans, 93-0962, p. 6 (La.1/14/94), .
St. Mary Anesthesia v. Hosp. Serv. Dist. 836 So. 2d 379 La. Ct. App. 1st Cir. 2002
Caddo-Shreveport Sales and Use Tax Commission v. Office of Motor Vehicles, 97-2233, p. 5 (La.4/14/98), .
A.M.A. Distributors, Inc. v. School Board of the Parish of Iberville 729 So. 2d 765 La. Ct. App. 1st Cir. 1999
Caddo-Shreveport Sales and Use Tax Com’n v. Office of Motor Vehicles Through Dept. of Public Safety and Corrections, 97-2233 (La.4/14/98), ; Radiofone, Inc. v. City of New Orleans, 93-0962 (La.1/14/94), .
Deluxe Electronic Payment Systems, Inc. v. State ex rel. Department of Social Services & Office of Family Support 723 So. 2d 1099 La. Ct. App. 1st Cir. 1998
.See, e.g., Caddo-Shreveport Sales & Use Tax Comm’n v. Office Of Motor Vehicles, 97-2233 (La.4/14/98), ; Lafayette Parish School Bd.