Legal Opinion
Harrah's Bossier City Investment Co., LLC v. Bridges
Supreme Court of Louisiana
Decided May 11, 2010No. 2009-C-1916PublishedCited by 35 opinions
1Opinion of the Court
KNOLL, J.*
_JjThis writ concerns whether the sales and use tax relief provisions aimed at horse racing facilities constitute “exemptions” or “exclusions” for the purposes of applying a tax suspension provision. Specifically, whether plaintiff, Harrah’s Bossier City Investment Company, LLC (“Har-rah’s”), is excused from payment of sales and use taxes on purchases made for its racetrack and slot machine facility in Bossier City. La.Rev.Stat. §§ 4:168 and 4:227 provide general sales and use tax immunity for purchases made by racetracks and off-track betting parlors (“OTB”). The principal dispute…
2Cases cited29 opinions
- State v. WilliamsSupreme Court of Louisiana · 2001
- Louisiana Municipal Association v. StateSupreme Court of Louisiana · 2005
- Holly & Smith v. St. Helena Cong. FacilitySupreme Court of Louisiana · 2006
- Louisiana Safety Ass'n of Timbermen-Self Insurers Fund v. Louisiana Insurance GuarantySupreme Court of Louisiana · 2009
- Jurisich v. JenkinsSupreme Court of Louisiana · 1999
24 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- McLane Southern, Inc. v. BridgesSupreme Court of Louisiana · 2012
- Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. C/W Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and Use Tax Dept. C/W Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. C/W Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and Use Tax Dept.Supreme Court of Louisiana · 2016
- Roper v. City of Baton RougeLouisiana Court of Appeal · 2018
- Schexnaildre v. State Farm Mutual Automobile Ins. Co.Louisiana Court of Appeal · 2015
- Crowe v. Bio-Medical Application of Louisiana, LLCLouisiana Court of Appeal · 2016
30 more not listed; retrieve them via the Exa API.