THOMAS v. BRIDGES

No. 2013-C-1855.

144 So.3d 1001 (2014)

Robert L. THOMAS v. Cynthia BRIDGES, Secretary Department of Revenue, State of Louisiana.

Supreme Court of Louisiana.

May 7, 2014.


Attorney(s) appearing for the Case

Department of Justice, State of Louisiana, James D. Caldwell , Attorney General, Louisiana Department of Revenue, Miranda Yvette Conner , Johnette L. Martin , Jason M. DeCuir , Baton Rogue , Kimberly Doley , Stutes & Lavergne, LLC, Russell J. Stutes, Jr. , Lake Charles, for Applicant.

Glenmore P. Powers, II , Pro Hac Vice, Counsel for A/C Multistate Tax Commission, Amicus Curiae for Applicant.

Seale & Ross, PLC, Carl Samuel Goode , Kevin Paul Landreneau , Johanna R. Landreneau , Hammond, for Respondent.


KNOLL, Justice.

This case concerns whether someone can form an out-of-state limited liability company (LLC) for the purpose of avoiding payment of Louisiana sales tax. The Louisiana Department of Revenue ("Department") assessed a sales tax against plaintiff, Robert Lane Thomas, who is a Louisiana resident and admitted he formed a Montana LLC solely to avoid the Louisiana sales tax for the purchase of a recreational vehicle. Although the Board of Tax Appeals affirmed...

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