WASHINGTON PARISH SHERIFF'S OFFICE v. LOUISIANA MACHINERY CO., LLC

No. 2013-C-0583.

126 So.3d 1273 (2013)

WASHINGTON PARISH SHERIFF'S OFFICE and Robert J. "Bobby" Crowe, in his Official Capacity as the Duly Elected Sheriff and Ex-Officio Sales and Use Tax Collector for Washington Parish v. LOUISIANA MACHINERY COMPANY, LLC. Washington Parish Sheriff's Office and Robert J. "Bobby" Crowe, in his Official Capacity as the Duly Elected Sheriff and Ex-Officio Sales and Use Tax Collector for Washington Parish v. Louisiana Machinery Rentals, LLC.

Supreme Court of Louisiana.

October 15, 2013.


Attorney(s) appearing for the Case

Jones Walker Waechter Poitevent Carrere & Denegre, LLP, Jesse R. Adams, III , Andre Brian Burvant , Kathryn Scioneaux Friel , Matthew Andrew Mantle , New Orleans, LA, for Applicant.

Rainer, Anding, Mclindon & Talbot, Robert R. Rainer , Drew Michael Talbot , Baton Rouge, LA, for Respondent.


JOHNSON, Chief Justice.

Louisiana Machinery Company, L.L.C. and Louisiana Machinery Rentals, L.L.C. (collectively "the Companies"), Louisiana's exclusive Caterpillar franchise dealers, sold, leased, and/or repaired Caterpillar equipment and machinery in parishes throughout Louisiana. Following a multiparish audit, the taxing authorities from numerous parishes began tax collection proceedings against the Companies, alleging they incorrectly failed to charge and collect...

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