State V. Quantex Microsystems, Inc., 809 So. 2d 246 (la. Ct. App. 2001)

The Louisiana Department of Tax filed a suit against Quantex, a New York corporation, in the district court of Louisiana, seeking the payment of unpaid tax. A motion for summary judgment, seeking dismissal of the Department's claim was filed by Quantex. The trial court granted Quantex's motion and dismissed the Department's demands against Quantex. The trial court held that an out-of-state corporation's use of independent contractors to provide on-site computer repair services in Louisiana cannot constitute a “substantial nexus" to support state taxation. The Department appeals from the judgment. The Court of Appeal reversed the decision of the District Court due to factual disputes and remanded the matter.

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