Concordia Parish School Board v. Louisiana Machinery Rentals, LLC

GENOVESE, Judge.

Lin this sales and use tax case, Defendant, Louisiana Machinery Rentals, LLC (LMR), appeals the grant of a partial summary judgment enforcing the assessment of the taxing authorities, Plaintiffs, Con-cordia Parish School Board, Concordia Parish Hospital District # 1, Concordia Parish Police Jury, City of Vidalia, and Town of Ferriday.1 Plaintiffs have answered the appeal seeking sanctions against LMR for filing a frivolous appeal. For the reasons that follow, we reverse the trial court’s grant of the partial summary judgment; we deny the claim for damages for frivolous appeal;…