The U.S. District Court found that an internet retailer with no physical presence in Louisiana did not have sufficient nexus with St. Tammany Parish to justify the collection of local sales and use taxes. Despite an affiliation with its parent company and a bricks-and-mortar retailer, the courts did not feel nexus had been established since the entities did not share management, employees or offices, and were financially independent of each other. (St. Tammany Parish Tax Collector v. Barnesandnoble.com, U.S. District Court, Eastern District of Louisiana, No. 05-5695, March 22, 2007)