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LASALLE PARISH SCHOOL BOARD v. LOUISIANA MACHINERY RENTALS, LLC

No. 12-259.

LASALLE PARISH SCHOOL BOARD, TOWN OF JENA AND TOWN OF OLLA v. LOUISIANA MACHINERY RENTALS, LLC.

Court of Appeals of Louisiana, Third Circuit.

April 9, 2014.

Attorney(s) appearing for the Case

Robert R. Rainer , Drew M. Talbot , Rainer Anding & McLindon, 8480 Bluebonnet Boulevard, Suite D Baton Rouge, LA 70810, (225) 766-0200, COUNSEL FOR PLAINTIFFS/APPELLEES: LaSalle Parish School Board Town of Olla Town of Jena.

Jesse R. Adams, III , Andre B. Burvant , Kathryn S. Friel , Matthew A. Mantle , Jones Walker, LLP, 201 St. Charles Avenue, 51st Floor, New Orleans, LA 70170, (504) 582-8000, COUNSEL FOR DEFENDANT/APPELLANT: Louisiana Machinery Rentals, LLC.

Court composed of Ulysses Gene Thibodeaux, Chief Judge, Marc T. Amy, and John E. Conery, Judges.

NOT DESIGNATED FOR PUBLICATION

OPINION ON REMAND.

JOHN E. CONERY, Judge.

This case was initially before this court on an appeal filed on behalf of Louisiana Machinery Rentals, LLC ("Taxpayer") seeking to reverse the ruling of the district court granting partial summary judgment to plaintiffs, LaSalle Parish School Board and the Towns of Jena and Olla, whose designated sales and use tax collector is the Concordia Parish School Board ("Collector...

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