Thomas v. Bridges
Supreme Court of Louisiana
1Opinion of the Court
KNOLL, Justice.
| ]This case concerns whether someone can form an out-of-state limited liability company (LLC) for the purpose of avoiding payment of Louisiana sales tax. The Louisiana Department of Revenue (“Department”) assessed a sales tax against plaintiff, Robert Lane Thomas, who is a Louisiana resident and admitted he formed a Montana LLC solely to avoid the Louisiana sales tax for the purchase of a recreational vehicle. Although the Board of Tax Appeals affirmed the assessment against Thomas, the District Court reversed the assessment. The Court of Appeal upheld the reversal, finding…
Also in this document: Dissent.
2Cases cited14 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Ferrell v. Fireman's Fund Ins. Co.Supreme Court of Louisiana · 1995
- Segura v. FrankSupreme Court of Louisiana · 1994
- Ragas v. Argonaut Southwest Ins. Co.Supreme Court of Louisiana · 1980
- Boudreaux v. STATE, DOTDSupreme Court of Louisiana · 2002
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3Cited by20 opinions
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- Montgomery v. LesterLouisiana Court of Appeal · 2016
- American Rebel Arms, LLC v. New Orleans Hamburger & Seafood Co.Louisiana Court of Appeal · 2016
- Adams v. South Lafourche Levee DistrictLouisiana Court of Appeal · 2016
- Talbot v. Mouton Plumbing & Hauling, Inc.Louisiana Court of Appeal · 2018
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