Legal Opinion
Ascension Parish Sales & Use Tax Authority v. Louisiana Machinery Co.
Louisiana Court of Appeal
Decided March 30, 2012No. 2011 CA 1785PublishedCited by 1 opinion
1Opinion of the CourtGaidry, J.
li>On 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 Company, L.L.C. (“LMC”). The petition states that it is a summary proceeding brought under the provisions of La. R.S. 47:337.33,1 La. R.S. 47:337.61,2 *412and comparable sections of the sales and use tax ordinances of Ascension Parish. The Authority alleged that LMC was a registered dealer for Ascension Parish sales and use tax purposes and that LMC operated as Louisiana’s sole statewide Caterpillar…
2Cases cited4 opinions
- Nee v. N. O. Public Service, Inc.Louisiana Court of Appeal · 1929
- Jefferson Davis Parish School Board Ex Rel. Sales/Use Tax Dept. v. Louisiana MacHinery Rentals, LLCLouisiana Court of Appeal · 2011
- West Baton Rouge Parish Revenue Department v. Louisiana Machinery Rentals, L.L.C.Louisiana Court of Appeal · 2012
- JEFFERSON DAVIS PARISH SCHOOL BOARD EX REL. SALES/USE TAX DEPT. v. Louisiana MacHinery Rentals, LLCSupreme Court of Louisiana · 2012
3Cited by1 opinion
- Caldwell Parish School Board v. Louisiana Machinery Co.Louisiana Court of Appeal · 2012