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DRAKE, J., dissent and assigns reasons.
hi dissent in the result reached in the majority opinion, which affirms the judgment of the district court. I am of the opinion that the statutes involved herein do provide for the exclusion, exemption, and refund of local sales taxes pursuant to La. R.S. 47:301(10)(u), La. R.S. 47:337.9(F), and La. R.S. 47:315.3, provided the ultimate “end user” of the prescription drugs is a Medicare patient. Therefore, I must respectfully dissent.
Document Info
Docket Number: Nos. 2014 CA 0917, 2014 CA 0918
Judges: Drake, Welch, Whipple
Filed Date: 6/3/2016
Precedential Status: Precedential
Modified Date: 10/19/2024