REGIONAL MECHANICAL CONTR., INC. v. McNAMARA

No. CA 87 1456.

536 So.2d 818 (1988)

REGIONAL MECHANICAL CONTRACTORS, INC. v. Shirley McNAMARA, Secretary of the Louisiana Department of Revenue and Taxation.

Court of Appeal of Louisiana, First Circuit.

December 20, 1988.


Attorney(s) appearing for the Case

Robert L. Curry, Monroe, for plaintiff-appellant Regional Mechanical Contractors, Inc.

Geneva Landrum, Baton Rouge, for defendant-appellee Shirley McNamara, Secretary of Revenue and Taxation.

Before COVINGTON, C.J., and LOTTINGER and FOIL, JJ.


FOIL, Judge.

In this appeal, we are asked to determine the validity of a use tax levied against appellant, Regional Mechanical Contractors, Inc., (Regional) on materials it purchased in accordance with its construction contract. The issue presented is whether Regional sold, for tax purposes, the items subject to this dispute. In actions below, the Board of Tax Appeals sustained the assessment and the trial court affirmed. Because we conclude the materials were sold...

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