Owen Healthcare, Inc. v. Blank,
No. 02-0530 (La. Ct. App. Oct. 30, 2002)

The Louisiana Court of Appeals reversed and remanded a trial court's grant of summary judgment to a tax collector for a local school board, when a corporation that sold pharmaceuticals and also provided pharmaceutical services to a hospital sued the tax collector, claiming that the sales tax assessment levied against it was based not only on the sale of pharmaceuticals (which is taxable), but also on services the corporation provided to the hospital (which are not taxable). The court held that whether the services the corporation was providing to the hospital were sufficiently separate and distinct from the corporation's sale of pharmaceuticals, as to render them non-taxable, was a factual question to be resolved by a jury.