ASCENSION PARISH SALES v. LA. MACHINERY CO.

No. 2011 CA 1785.

92 So.3d 410 (2012)

The ASCENSION PARISH SALES AND USE TAX AUTHORITY v. LOUISIANA MACHINERY COMPANY, L.L.C.

Court of Appeal of Louisiana, First Circuit.

March 30, 2012.


Attorney(s) appearing for the Case

Linda S. Akchin , Christopher J. Dicharry , Pamela R. Mascari , Phyllis D. Sims , Baton Rouge, LA, for Defendant/Appellant Louisiana Machinery Company, LLC.

Robert R. Rainer , Drew M. Talbot , Baton Rouge, LA, for Plaintiff/Appellee Ascension Parish Sales and Use Tax Authority.

Before GAIDRY, McDONALD, and HUGHES, JJ.


GAIDRY, J.

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 and comparable...

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