Case Name: Robert J. "Bobby" CROWE, Sheriff of Washington Parish v. BIO-MEDICAL APPLICATION OF LOUISIANA, LLC Robert J. "Bobby" Crowe, Sheriff of Washington Parish v. AmerisourceBergen Drug Corporation
Court: Court of Appeal of Louisiana, First Circuit
Jurisdiction: Louisiana
Decision Date: 2017-02-17
Citations: 241 So. 3d 328
Docket Number: NUMBER 2014 CA 0917; NUMBER 2014 CA 0918
Parties: Robert J. "Bobby" CROWE, Sheriff of Washington Parish
v.
BIO-MEDICAL APPLICATION OF LOUISIANA, LLC
Judges: BEFORE: WHIPPLE, C.J., WELCH, HOLDRIDGE, CHUTZ, AND CALLOWAY JJ.
Reporter: Southern Reporter, Third Series
Volume: 241
Pages: 328–330

Head Matter:
Robert J. "Bobby" CROWE, Sheriff of Washington Parish
v.
BIO-MEDICAL APPLICATION OF LOUISIANA, LLC
Robert J. "Bobby" Crowe, Sheriff of Washington Parish
v.
AmerisourceBergen Drug Corporation
NUMBER 2014 CA 0917
NUMBER 2014 CA 0918
Court of Appeal of Louisiana, First Circuit.
FEBRUARY 17, 2017
Rehearing Denied February 17, 2017
Robert R. Rainer, Drew M. Talbot, Baton Rouge, LA, and Margaret H. Kern, Covington, LA, and Russell J. Stutes, Lake Charles, LA, Counsel for Plaintiff/Appellee, Sheriff of Washington Parish
Jesse R. Adams, III, Andre B. Burvant, Matthew A. Mantle, New Orleans, LA, Counsel for Defendant/Appellant, Bio-Medical Application of Louisiana and Counsel for Defendant, AmerisourceBergen Drug Corporation
BEFORE: WHIPPLE, C.J., WELCH, HOLDRIDGE, CHUTZ, AND CALLOWAY JJ.
ON REHEARING
Judge Curtis Calloway, retired, is serving as judge pro tempore by order of the Louisiana Supreme Court.

Opinion:
PER CURIAM.
After consideration of this matter on rehearing, the court maintains its original June 3, 2016 opinion, which affirmed the district court's September 9, 2013 judgment granting in part the Washington Parish Sheriff's motion for summary judgment, declaring that Bio-Medical Applications of Louisiana, LLC, was not entitled to a sales tax exclusion under LSA-R.S. 47:301(10)(u), a sales tax exemption under LSA-R.S. 47:337.9(F), or a sales tax refund under LSA-R.S. 47:315.3 for the drug purchases at issue herein, and dismissing Bio-Medical's reconventional demand with prejudice.
Calloway, J. dissent with reasons
Welch J. concurs with reasons assigned
Chutz J. concurs with reasons by JEW
Holdridge J. dissents for reason assigned by Judge Calloway