Legal Opinion
Metals U.S. Plates & Shapes Se., Inc. v. La. Dep't of Revenue
Louisiana Court of Appeal
Decided March 21, 2018No. 17–699PublishedCited by 1 opinion
1Opinion of the CourtKyzar, Judge
O'Neal Steel Louisiana, LLC (O'Neal), appeals from the Board of Tax Appeals' judgment, which held that certain commercial purchases of fuels and gases were not excluded from sales tax under La.R.S 47:301(10)(x) and dismissed O'Neal's refund claim for $3,423.33. For the following reasons, we affirm.
FACTS AND PROCEDURAL HISTORY
O'Neal, which has its principal place of business in Lafayette, Louisiana, is engaged in the metals business, including welding and metals fabrication. O'Neal purchased, and paid sales tax on, welding gases that are used as shielding gases in the welding process. O'Neal…
2Cases cited16 opinions
- Royal Ins. v. Romain Motor Co.Louisiana Court of Appeal · 1929
- State v. PiazzaSupreme Court of Louisiana · 1992
- Land v. VidrineSupreme Court of Louisiana · 2011
- STATE THRU. LOUISIANA RIVERBOAT GAMING COM'N v. Louisiana State Police Riverboat Gaming Enforcement Div.Louisiana Court of Appeal · 1996
- State v. TateSupreme Court of Louisiana · 1936
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