BATON ROUGE, La. - Louisiana's First Circuit Court of Appeal on March 21 affirmed a lower court's finding that the invoice price upon which Louisiana's tobacco excise tax is imposed should be calculated on the price the smokeless tobacco wholesaler pays to its supplier rather than the lower manufacturer's net invoice price and that the tax does not discriminate against out-of-state distributors (McLane Southern Inc. v. Cynthia Bridges, Secretary Of The Department Of Revenue of the...(read more)Image may be NSFW.
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