Harrah's Bossier City Investment Co. v. Bridges

IsThis is an appeal from a summary judgment ruling that a corporate taxpayer was liable for sales and use taxes for purchases related to its horse racing/offtrack betting/slot machine casino facility, dismissing the taxpayer’s claim for refund of taxes paid under protest, and holding that the taxpayer’s statutory basis for an alternate taxing regime was an “exemption” that had been suspended by LSA-R.S. 47:802(Q) and (R). For the reasons that follow, we reverse and remand.

FACTS AND PROCEDURAL HISTORY

On October 17, 2005, Harrah’s Bossier City Investment Company, L.L.C (“Har-rah’s”) filed the…