Netherton Co. v. Caddo-Shreveport Sales & Use Tax Commission

MARVIN, Chief Judge.

In this action to recover $48,833 paid in protest through the defendant tax commission to the City of Shreveport as a use tax, the protesting taxpayer-contractor appeals a judgment granting summary judgment in favor of the commission and denying the contractor’s cross-motion for summary judgment in which the contractor sought credit against the city’s use tax for sales tax paid the Caddo Parish School Board.

Applying LRS 33:2718.2 A, the credit statute, as it clearly read during the time in question, we reverse and render summary judgment in favor of the contractor. See…