Archive of LSCR Articles

Showing results for Category "TAXATION"
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1.Court reverses grant of exception of no cause of action against property owner challenging 1992 tax assessment.
Esplanade Mall Realty Holdings, LLC v. Joseph P. Lopinto, 2022-C-00940 (La. 11/08/2022) [2 pp.]
From LSCR Volume 30, Issue 11
     In 1987 Esplanade Properties Corporation, a subsidiary of R.H. Macy & Co., Inc., purchased a tract of land in Kenner (the Macy's Parcel). In January 1992 ... view full summary
2.Taxpayer lost right to appeal claim denial where tax collector did not decide claim within a year.
Nucor Steel Louisiana, LLC v. St. James Parish School Board, 2021-C-01814 (La. 06/29/2022)### [7 pp.]
From LSCR Volume 30, Issue 7
     On January 26, 2016, plaintiff submitted a tax refund claim to defendant, as tax collector. In April 2016 defendant acknowledged receipt of the refund claim an... view full summary
3.Act amending sales tax statute was unconstitutional because it created new tax without legislative supermajority.
Calcasieu Parish School Board v. Nelson Industrial Steam Company, 2021-OC-00552 (12/10/2021) [18 pp.]
From LSCR Volume 29, Issue 12
     This decision is one in a series issued by the Court involving whether limestone purchases by defendant, the owner and operator of an electrical power generating facili... view full summary
4.Tax Commission's application of statute to order assessor to change property valuation was unconstitutional.
Conrad Comeaux v. Louisiana Tax Commission, 2020-CA-01037 (La. 05/20/2021) [43 pp.]
From LSCR Volume 29, Issue 5
     Kraig and Kelly Strenge challenged a reappraisal of their residential property at $288,270 by Lafayette Parish Assessor Conrad Comeaux. The Strenges appealed their 2016... view full summary
5.Court grants Harrah's only partial relief on judgment requiring payment of taxes on hotel rooms.
Jazz Casino Company, LLC v. Cynthia Bridges, 2020-C-01145 (La. 02/09/2021) [3 pp.]
From LSCR Volume 29, Issue 2
     Plaintiffs are Jazz Casino Company, LLC, and JCC Fulton Development, LLC (collectively, "Harrah's"). Jazz operates the only land-based casino in Louisiana, l... view full summary
6.Court partially vacates injunction in dispute over taxes the City of New Orleans collects on behalf of the Orleans Parish School Board.
Orleans Parish School Board v. The City of New Orleans, 2020-C-00932 (La. 12/22/2020) [4 pp.]
From LSCR Volume 28, Issue 12
     The Orleans Parish School Board (OPSB) filed a "Petition for Writ of Mandamus, or in the Alternative, for Preliminary and Permanent Injunction, Declaratory Judgm... view full summary
7.Ash was byproduct of electricity production for purposes of 2016 amendment to tax law.
Calcasieu Parish School Board Sales & Use Tax Dept. v. Nelson Industrial Steam Co., 2020-C-00724 (La. 10/20/2020) [2 pp.]
From LSCR Volume 28, Issue 10
     Defendant produces electricity by burning petcoke to create steam that turns turbines to generate electricity for its own use and for resale. The steam gene... view full summary
8.Court reinstates Tax Commission's decision as to fair market value of gas and saltwater disposal wells.
D90 Energy, LLC v. Jefferson Davis Board of Review, 2020-C-00200 (La. 10/20/2020) [15 pp.]
From LSCR Volume 28, Issue 10
     In October 2012, plaintiff purchased two gas wells and one saltwater disposal well, all of which were subject to ad valorem property taxes in Jefferson Davis Parish... view full summary
9.Online marketplace was not obligated to collect and pay sales tax for purchases made from third-party retailers.
Newell Normand v. Wal-Mart.Com USA, LLC, 2019-C-00263 (La. 01/29/2020) [55 pp.]
From LSCR Volume 28, Issue 2 operates an online marketplace at which website visitors can buy products from it or third-party retailers. reported its online sales of its p... view full summary
10.Justin Ulrich v. Kimberly Robinson, Secretary of the Louisiana Dept. of Revenue, 2018-CA-0534 (La. 03/26/19) [15 pp.]
Suit by plaintiffs denied solar electric system tax credits was moot.
From LSCR Volume 27, Issue 3
     In 2015 plaintiffs purchased and installed residential solar systems. They expected to receive a $12,500 tax credit for solar electric systems that was then provided by La... view full summary
11.Taxpayers successfully challenge constitutionality of Act 109 and recover taxes paid under protest.
Ivan I. Smith v. Kimberly L. Robinson, Secretary of the Louisiana Dept. of Revenue, 2018-CA-0728 (La. 12/05/18) [22 pp.]
From LSCR Volume 26, Issue 12
     Prior to 2015 a Louisiana taxpayer who derived income from another state and paid net income taxes on that income in the other state received a full credit f... view full summary
12.City of New Orleans could lawfully impose gallonage tax on dealers of alcoholic beverages.
Beer Industry League of Louisiana v. The City of New Orleans, 2018-CA-0280 c/w 2018-CA-0285 (La. 06/27/18) [20 pp.]
From LSCR Volume 26, Issue 6
     In November 2016 the New Orleans City Council passed an ordinance to "amend and reordain Sections 10-501, 10-502, and 10-511 of the New Orleans Municipal Code... view full summary
13.Tax Commission correctly used income approach to assess value of low- income housing development, not assessor's market approach.
Errol G. Williams v. Opportunity Homes Ltd. Partnership, 2017-C-0955 (La. 03/13/18) [15 pp.]
From LSCR Volume 26, Issue 3
     Defendant is a "scattered-site, low-income affordable housing development" that consists of thirty-two residential buildings in New Orleans. The properties are co... view full summary
14.Court reinstates mandamus judgment ordering Secretary of Department of Revenue to refund overpaid hotel taxes to casino.
Jazz Casino Co., LLC v. Cynthia Bridges, 2016-C-1663 (La. 05/03/17) [16 pp.]
From LSCR Volume 25, Issue 5
     Plaintiff operates a land-based casino in New Orleans and contracts with various hotels for blocks of rooms to be made available to casino patrons on a complimentary or... view full summary
15.Court strikes part of legislative sales tax exclusion, making it optional for all parishes.
Arrow Aviation Co., LLC V St. Martin Parish School Board Sales Tax Department, 2016-CA-1132 (La. 12/06/16) [15 pp.]
From LSCR Volume 24, Issue 12
     Plaintiff does business in St. Martin Parish, where it leases and repairs helicopters. Its business includes repairing helicopters for out-of-state cust... view full summary
16.Sales tax exclusion applied to defendant's purchase of limestone used in production of electricity because defendant sold resultant ash byproduct to third party.
Cynthia Bridges, Sec. of Revenue, State of La. v. Nelson Industrial Steam Co., 2015-C-1439 (La. 05/03/16) [39 pp.]
From LSCR Volume 24, Issue 5

          In 1988 Gulf States Utilities (now Entergy), Citco, Conoco, and Vista (now Sasol) entered into a partnership known as Nelson Industria... view full summary
17.Nightclubs failed to keep suitable records of cash sales; tax collector's assessment of unpaid sales taxes was not arbitrary or improper.
Yesterdays of Lake Charles, Inc. v. Calcasieu Parish Sales & Use Tax Dept., 2015-C-1676 (La. 05/13/16) [34 pp.]
From LSCR Volume 24, Issue 5

          Plaintiffs were two cash-based nightclubs located adjacent to each other in Calcasieu Parish and owned by Clarence Vallet. Together th... view full summary
18.Court upholds regulation extending tax exemption to materials used to reconstruct vessel destroyed by fire.
Coastal Drilling Company, LLC v. Barry J. Dufrene, 2015-C-1793 (La. 03/15/16) [22 pp.]
From LSCR Volume 24, Issue 3

          Plaintiff owns an inland marine drilling barge that caught fire in St. Mary Parish. The fire burned for thirteen hours and caused exte... view full summary
19.Creation of Montana corporation to avoid sales tax on RV did not amount to tax evasion.
Robert L. Thomas v. Cynthia Bridges, 2013-C-1855 (La. 05/07/14) [16 pp.]
From LSCR Volume 22, Issue 5

          In December 2007, plaintiff, a Louisiana resident, negotiated with Dixie RV Super Store in Hammond for the purchase of a ... view full summary
20.Notices of tax assessments did not comply with statutory requirements and were not final judgments: two related cases.
Catahoula Parish School Board v. Louisiana Machinery Rentals, 2012-C-2504 (La. 10/15/13) [26 pp].
From LSCR Volume 21, Issue 10

          Defendants sell, lease, and/or repair Caterpillar equipment and machinery throughout the state. After a multi-parish audit, taxing aut... view full summary
21.Court clarifies taxpayer's remedy when taxes have been paid voluntarily and collector fails to respond to request for refund.
Tin, Inc. v. Washington Parish Sheriff's Office, 2012-C-2056 (La. 03/19/13) [20 pp.]
From LSCR Volume 21, Issue 3

          In December 2002, plaintiff sent a letter to the Washington Parish Sheriff's Office, as sales and use tax collector (the Collector), r... view full summary
22.In tax collection proceeding, application for rehearing did not extend deadline for writ application; delay for suspensive appeal ran from rendition of judgment, not mailing of notice.
Caldwell Parish School Board v. Louisiana Machinery Rentals, L.L.C., 2012-C-1383 c/w 2012-C-1762 (La. 01/29/13) [15 pp.]
From LSCR Volume 21, Issue 2

          Pursuant to Louisiana Constitution art. VII, Section 3(B), the Concordia Parish School Board (the Collector) is the singl... view full summary
23.Racetrack and OTB sales tax exclusions were not affected by suspension oftax exemptions, but exclusions did not extend to slot machine facility.
Harrah's Bossier City Investment Company, LLC v. Cynthia Bridges, 2009-C-1916 (05/11/10)[24 pp.]
From LSCR Volume 18, Issue 5

          The primary issue in the case was whether La. R.S. Sections 4:168 and 4:227 create tax "exemptions" which have been suspended by the leg... view full summary