Court Opinion

ID: 4830716
Source: CourtListenerOpinion
Date Created: 2021-08-22 18:57:09.69984+00
Date Added: 2024-06-11T08:11:25.000114
License: Public Domain

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.