HARRAH'S v. BRIDGES

Nos. 2008 CA 1727, 2008 CA 1728, 2008 CA 1729, 2008 CA 1730, 2008 CA 1731, 2008 CA 1732, 2008 CA 1733, 2008 CA 1734, 2008 CA 1735, 2008 CA 1736, 2008 CA 1737, 2008 CA 1738, 2008 CA 1739, 2008 CA 1740, 2008 CA 1741, 2008 CA 1742, 2008 CA 1743, 2008 CA 1744, 2008 CA 1745, 2008 CA 1746, 2008 CA 1747, 2008 CA 1748, 2008 CA 1749, 2008 CA 1750, 2008 CA 1751, 2008 CA 1752, 2008 CA 1753, 2008 CA 1754, 2008 CA 1755, 2008 CA 1756, 2008 CA 1757, 2008 CA 1758.

22 So.3d 921 (2009)

HARRAH'S BOSSIER CITY INVESTMENT COMPANY, L.L.C. v. Cynthia BRIDGES, in her Capacity as the Secretary of the Department of Revenue and the Louisiana Department of Revenue. Cynthia Bridges, Secretary of the Department of Revenue for the State of Louisiana v. Wilhite Electric Company, Inc.

Court of Appeal of Louisiana, First Circuit.

Writ Denied November 25, 2009.


Attorney(s) appearing for the Case

Linda S. Akchin, Christopher J. Dicharry, Jenny N. Phillips, Baton Rouge, LA, for Plaintiff/Appellant, Harrah's Bossier City Investment Company, L.L.C.

Robert R. Rainer, Drew M. Talbot, Baton Rouge, LA, for Defendants/Appellees, Cynthia Bridges and Louisiana Dept. of Revenue.

Brian A. Cowan, Malcolm S. Murchison, Shreveport, LA and David F. Waguespack, New Orleans, LA, for Amicus Curiae Churchill Downs Louisiana Horseracing Company, L.L.C. d/b/a Fair Grounds Race Course.

Before GUIDRY, PETTIGREW, McDONALD, HUGHES, and WELCH, JJ.


HUGHES, J.

This is an appeal from a summary judgment ruling that a corporate taxpayer was liable for sales and use taxes for purchases related to its horse racing/offtrack betting/slot machine casino facility, dismissing the taxpayer's claim for refund of taxes paid under protest, and holding that the taxpayer's statutory basis for an alternate taxing regime was an "exemption" that had been suspended by LSA-R.S. 47:302(Q) and (R). For the reasons that follow, we reverse...

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