Ascension Parish Sales & Use Tax Authority v. Louisiana Machinery Rentals, Inc.

|20n October 25, 2010, the Ascension Parish Sales and Use Tax Authority (“the Authority”) filed a “Petition for Rule to Show Cause in Summary Sales and Use Tax Proceeding” against Louisiana Machinery Rentals, L.L.C. (“LMR”). The petition states that it is a summary proceeding brought under the provisions of La. R.S. 47:337.33,1 La. R.S. 1,47:337.61,2 and comparable sections of the sales and use *407tax ordinances of Ascension Parish. The Authority alleged that LMR was a Louisiana limited liability company, domiciled in St. John the Baptist Parish, who conducted business activities in Ascension…