CHL ENTERPRISES, LLC v. STATE, DEPT., REV.

No. 09-487.

23 So.3d 1000 (2009)

CHL ENTERPRISES, LLC, d/b/a Loewer Lawn & Cycle v. STATE of Louisiana, DEPARTMENT OF REVENUE.

Court of Appeal of Louisiana, Third Circuit.

November 4, 2009.


Attorney(s) appearing for the Case

Antonio Charles Ferachi, Baton Rouge, LA, for Defendant/Appellant: State of Louisiana, Department of Revenue.

John W. Munsterman, Alexandria, LA, for Plaintiff/Appellee: CHL Enterprises, LLC, d/b/a Loewer Lawn & Cycle.

Court composed of OSWALD A. DECUIR, MICHAEL G. SULLIVAN and SHANNON J. GREMILLION, Judges.


GREMILLION, Judge.

This appeal emanates from the district court's judicial review of the decision of the Louisiana Board of Tax Appeals (BTA) regarding the findings of an audit of Loewer Lawn & Cycle's records. That audit found that Loewer failed to collect taxes on items that purchasers improperly claimed were exempt from sales tax. Loewer was assessed sales taxes on those items in the amount of $16,237.20 plus interest totaling $10,115.69. Loewer sought judicial...

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