Legal Opinion
Arrow Aviation Company, LLC v. St. Martin Parish School Board Tax Sales Dept.
Supreme Court of Louisiana
Decided December 6, 2016No. 2016-CA-1132PublishedCited by 2 opinions
1Opinion of the Court
CRICHTON, Justice.
| ¶ Under the Louisiana Constitution, La. Const, art. VI, § 29(D)(1), the legislature may provide for exemptions and exclusions from sales or use taxes for local tax authorities—such as parishes. At issue in this case is a tax exclusion, La. R.S. 47:301(14)(g)(i)(bb), which provides exclusions from state and local sales tax of charges for repairs on certain property that is delivered to customers out of state. At the local tax level, the 2013 version of this tax exclusion is mandatory for tax authorities in East Feliciana Parish and optional for all other parishes,…
2Cases cited12 opinions
- Bd. of Dir. of La. Recovery Dist. v. All Taxpayers, Property Owners, and Citizens of StateSupreme Court of Louisiana · 1988
- Ocean Energy v. Plaquemines Parish Gvmt.Supreme Court of Louisiana · 2004
- Caddo-Shreveport Sales & Use Tax Com'n v. OMV THROUGH DEPT. OF PUB. SAFETY AND CORRS.Supreme Court of Louisiana · 1998
- Louisiana Federation of Teachers v. StateSupreme Court of Louisiana · 2013
- BP Oil Co. v. Plaquemines Parish Gov.Supreme Court of Louisiana · 1995
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3Cited by2 opinions
- ST. BERNARD PORT, HARBOR & TERMINAL DISTRICT v. VIOLET DOCK PORT, INC., LLC St. Bernard Port, Harbor & Terminal District v. Violet Dock Port, Inc., LLC St. Bernard Port, Harbor & Terminal District v. Violet Dock Port, Inc., LLCSupreme Court of Louisiana · 2018
- ST. BERNARD PORT, HARBOR & TERMINAL DISTRICT v. VIOLET DOCK PORT, INC., LLC St. Bernard Port, Harbor & Terminal District v. Violet Dock Port, Inc., LLC St. Bernard Port, Harbor & Terminal District v. Violet Dock Port, Inc., LLCSupreme Court of Louisiana · 2018