Con-Trux Construction v. Secretary, Department of Revenue & Taxation

| tBROWN, Judge.

Defendant, the Department of Revenue and Taxation, filed this appeal of the judgment of the Third Judicial District Court upholding the ruling of the Board of Tax Appeals vacating a sales tax assessment against plaintiff, Con-Trux Construction Company, Inc. We affirm;

Facts and Procedural Background

The Secretary of the Department of Revenue and Taxation conducted an audit of Con-Trux Construction Company, Inc. for the tax period of January 1,1991, through November 30, 1993, inclusive. Con-Trux is a road construction company located in Farmerville, Louisiana, which is owned by…