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BRIDGES v. NATIONAL FINANCIAL SYSTEMS, INC.

No. 2006 CA 0957.

960 So.2d 202 (2007)

Cynthia BRIDGES, Secretary, Department of Revenue, State of Louisiana v. NATIONAL FINANCIAL SYSTEMS, INC.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied June 28, 2007.

Attorney(s) appearing for the Case

Frederick Mulhearn, Baton Rouge, Counsel for Plaintiff/Appellee Cynthia Bridges, Secretary, Louisiana Department of Revenue.

Stan P. Baudin, Plaquemine, Counsel for Defendant/Appellant National Financial Systems, Inc.

Before: PARRO, GUIDRY, and McCLENDON, JJ.

McCLENDON, J.

This is an appeal of a partial summary judgment in which the trial court determined that modular banking units are corporeal movables and, therefore, the leases of such structures are taxable transactions. For the reasons that follow, we affirm.

FACTS AND PROCEDURAL HISTORY

The facts of this matter are not in dispute. The defendant, National Financial Systems, Inc. (NFS), is a non-Louisiana corporation, licensed to do business in the...

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