Louisiana Court of Appeal April 3, 1985, No. 16891-CA (Mississippi Chemical Express, Inc. v. Glover)

MARVIN, Judge.

In this declaratory action which also seeks refund of sales taxes paid under protest, the defendant tax collector of Bossier City appeals a judgment which ordered a refund and which ordered the City to allow plaintiff to use the apportionment formula under state law to compute sales taxes which are periodically paid the City by plaintiff, an interstate trucking company that is