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BRIDGES v. AMEDISYS, INC.

No. 2009 CA 1971.

40 So.3d 280 (2010)

Cynthia BRIDGES, Secretary of the Department of Revenue, State of Louisiana v. AMEDISYS, INC.

Court of Appeal of Louisiana, First Circuit.

May 7, 2010.

Attorney(s) appearing for the Case

Antonio Charles Ferachi, Baton Rouge, LA, for Plaintiff-Appellant Cynthia Bridges, Secretary of the Department of Revenue, State of Louisiana.

Phyllis D. Sims, Baton Rouge, LA, for Defendant-Appellee Amedisys, Inc.

Before CARTER, C.J., GUIDRY, and PETTIGREW, JJ.

PETTIGREW, J.

In this matter, a home health care provider sought a refund of use taxes paid to the Louisiana Department of Revenue ("the Department") in connection with its purchase of computer billing software. The Department denied the refund claim, and the provider appealed to the Louisiana Board of Tax Appeals ("the Board"). The Board ruled in favor of the provider, and the Department appealed the ruling to the trial court. From a judgment upholding the ruling...

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