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The Constitutionality of Louisiana’s Sales/Use Tax System Remains an Open Question: U.S. Fifth Circuit Court of Appeals Affirms District Court Ruling in Halstead Bead, Inc. v. Richard, et al.

by | Jul 8, 2023 | Uncategorized

By Jason R. Brown In a short, terse per curium opinion issued this morning, the US Court of Appeals for the Fifth Circuit affirmed a district court’s ruling in Halstead Bead, Inc. v. Richard, et al. that the federal Tax Injunction Act (“TIA”) barred the federal courts...