La. Dep't of Revenue v. Apeck Constr., Inc.

SAUNDERS, Judge.

This is a tax case wherein the trial court found that the Louisiana Department of Revenue (LDR) failed to carry its burden to prove that the taxpayer owed taxes on purchases on materials for resale or on purchases of aggregates. Further, the trial court found that the taxpayer did not owe tax on freight charges to get aggregate into the State via railcar when those charges were passed on to the taxpayer from its sister company.

LDR appeals the trial court's judgment. We affirm, in part, and reverse, in part.

FACTS AND PROCEDURAL HISTORY :

LDR conducted a sales and use tax…