Greater New Orleans Expressway Commission v. Board of Tax Appeals

I2DALEY, Judge.

hThe Greater New Orleans Expressway Commission (GNOEC) appeals a judgment from the district court which affirmed a ruling by the Board of Tax Appeals (Board) finding that the GNOEC is not exempt under LSA-R.S. 47:305.29 for the payment of state sales and use taxes on purchases it made from January 1, 1981 through March 31, 1984, and January 1, 1985 through July 31, 1988, and on purchases of motor vehicles it made from September 5, 1985 through June 9,1988. On appeal, GNOEC argues that it is a state agency or commission as contemplated by LSA R.S. 47:305.29, and thus is exempt…