Livingston Parish School Board ex rel. Sales & Use Tax Division v. Louisiana Machinery Co.

| oTaxpayer, Louisiana Machinery Company, LLC (LMC) appeals the trial court’s judgment granting a partial motion for summary judgment in favor of tax collector, Livingston Parish School Board through its Sales and Use Tax Division (LPSB), and making executory unpaid sales and use taxes, penalties, and interest assessed against LMC for tax years 2004, 2005, and 2007.1 LPSB answered the appeal, challenging the trial court’s action of sustaining LMC’s peremptory exception raising the objection of prescription for unpaid sales and use taxes, penalties, and interest against LMC for the tax year…