Banctec Service Agreement

  As part of the limited warranty granted to its customers, Quantex stated that it could provide on-site services for the replacement of hardware parts up to one year after the date of purchase.   LDR brought an action against Quantex for use tax, claiming that it had established a sufficient physical link with that state by providing repair services for its products in Louisiana through the use of third parties.    Quantex sought a summary judgment on the basis that the third parties who provided repair services for its products in Louisiana were “independent contractors,” which cannot be an essential link to support state taxation.   The summary judgment was rendered, but this court set it aside and found that the court of justice had a point of law in terminating the investigation called “independent contractor”.