Cajun Industries, LLC v. Vermilion Parish School Board

THIBODEAUX, Chief Judge.

| jThe plaintiffs, Cajun Industries, LLC, and Cajun Maritime, LLC (collectively “Cajun”), sought refunds for the payment of sales and use taxes on allegedly exempt items in the years 2007 through 2011. After a partial refund by the defendant tax collector, Vermilion Parish School Board, Sales Tax Division, Kathryn Vincent, Administrator (“Collector”), Cajun filed suit in the district court. The Collector reconvened for offset. Cajun filed a motion to strike and an exception of prescription, which the trial court granted. For the following reasons, we reverse the…