Normand v. Wal-Mart.com USA, LLC

Decision Date06 May 2019
Docket NumberNO. 2019-C-0263,2019-C-0263
CitationNormand v. Wal-Mart.com USA, LLC, 319 So.3d 847(Mem) (La. 2019)
Parties Newell NORMAND, Sheriff & Ex-Officio Tax Collector for the Parish of Jefferson v. WAL-MART.COM USA, LLC
CourtLouisiana Supreme Court

Granted. See Order Attached.

GUIDRY, J., recused.

Attachment

SUPREME COURT OF LOUISIANA
NEWELL NORMAND, SHERIFF & EX-OFFICIO TAX COLLECTOR FOR THE PARISH OF JEFFERSON
VERSUS
WAL-MART.COM USA, LLC

On Writ of Certiorari and/or ReviewTwenty-Fourth Judicial District Court, Parish of Jefferson,No. 769-149, Division N;Court of Appeal, Fifth Circuit, No. 18-CA-211.

And, whereas, the Court has this date, pursuant to Article 5, Section 5, of the Constitution of Louisiana, made and issued the following order, to wit— "It is ordered that the writ of review issue; that the District Court and the Court of Appeal send up the record in Duplicate of the case; and that counsel for all parties be notified."

Now, therefore, the said District Court and the Court of Appeal is hereby commanded, in the name of the State of Louisiana and of this Honorable Court, to send up forthwith to this Court, in accordance with Supreme Court Rule 1, at the City of New Orleans, the record in duplicate of the above-entitled case.

Witness the Honorable Justices of the Supreme Court of the State of Louisiana, on this 6th day of May, in the year of our Lord, Two Thousand-Nineteen.

/s/ ____________________

John Tarlton Olivier

Clerk of Court

/s/ Theresa McCarthy

Deputy Clerk of Court

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1 cases
  • Normand v. Wal-Mart.com USA, LLC
    • United States
    • Louisiana Supreme Court
    • 29 Enero 2020
    ...sales tax on sales by third party retailers that are facilitated through Wal-Mart.com's online marketplace. Normand v. Wal-Mart.com USA, LLC , 19-0263 (La. 5/6/19), 319 So.3d 847. Resolution of this issue depends on whether Wal-Mart.com is a dealer under La. R.S. 47:301(4)(l) relative to sa......