First Transit, Inc. v. Barfield

|2The issue presented by this appeal is whether buses provided exclusively for the transit needs of Louisiana State University qualify for sales tax relief applicable to a “school bus ... used exclusively in a public school system” pursuant to Louisiana Revised Statute 47:301(10)®. The Louisiana Board of Tax Appeals (Board) ruled that the buses did not qualify for the sales tax relief; however, on judicial review, the Nineteenth Judicial District Court reversed the Board and found that the buses did satisfy the statutory requirements. We affirm.

FACTS AND PROCEDURAL HISTORY

The parties…