Archive of LSCR Articles

Showing results for Category "TAXATION"
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1.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
2.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
3.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
4.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
5.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
6.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
7.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
8.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
9.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
10.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
11.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
12.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
13.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
14.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
15.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