Cosmar Co. v. Slaughter

In this tax assessment case, plaintiff, Cosmar Company, appeals from a judgment of the trial court abating penalties and ordering a partial refund of taxes plaintiff paid under protest to defendant, the Louisiana Department of Revenue and Taxation. For the following reasons, we affirm.

FACTS AND PROCEDURAL HISTORY

On October 19, 1994, the Department of Revenue and Taxation for the State of Louisiana (“the Department”) issued a proposed assessment to Cosmar Company Joint Venture (“Cosmar”)1 for certain sales taxes. In response, Cosmar filed a protest with the Audit Review Division of the…