Counsel representing the State of Louisiana Department of Revenue attempted to prove that Dell Catalog Sales, a mail order computer company, had sufficient nexus through its optional service contracts to be subjected to Louisiana use tax. The judge, however, decided the case in Dell’s favor. The ruling found that Dell did not own the third party service contract provider and held no physical presence in the state of Louisiana; therefore, nexus did not exist. The state intends to appeal the decision. (State of Louisiana and Secretary of the Department of Revenue and Taxation v. Dell Catalog Sales, L.P., May 25th, 2004)