LIVINGSTON PARISH SCHOOL v. LA. MACHINERY

Nos. 2011 CA 1235, 2011 CA 1236.

98 So.3d 407 (2012)

The LIVINGSTON PARISH SCHOOL BOARD, through its SALES AND USE TAX DIVISION v. LOUISIANA MACHINERY COMPANY, L.L.C. Livingston Parish School Board, through its Sales and Use Tax Division v. Louisiana Machinery Rentals, L.L.C.

Court of Appeal of Louisiana, First Circuit.

June 8, 2012.


Attorney(s) appearing for the Case

Robert Ranier , Baton Rouge, LA, for Plaintiff-Appellee Livingston Parish School Board, Sales and Use Tax Division.

Linda S. Akchin , Baton Rouge, LA, for Defendant-Appellant Louisiana Machinery Company, LLC.

Before WHIPPLE, KUHN, and GUIDRY, JJ.


KUHN, J.

Taxpayer, 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...

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