45 So.3d 1113 (2010)
Cynthia BRIDGES, Secretary, Department of Revenue, State of Louisiana
No. 2010-C-1746.
Cynthia BRIDGES, Secretary, Department of Revenue, State of Louisiana
v.
The HIGBEE COMPANY T/A Dillard's.
No. 2010-C-1746.
Supreme Court of Louisiana.
October 15, 2010.Denied.
VICTORY, J., would grant.