CAJUN INDUSTRIES v. VERMILION PARISH SCHOOL

No. 14-22.

139 So.3d 706 (2014)

CAJUN INDUSTRIES, LLC, et al. v. VERMILION PARISH SCHOOL BOARD, et al.

Court of Appeal of Louisiana, Third Circuit.

May 14, 2014.


Attorney(s) appearing for the Case

David Rollins Cassidy , Breazeale, Sachse & Wilson, L.L.P., Baton Rouge, LA, for Plaintiffs/Appellees — Cajun Industries, LLC and Cajun Maritime, LLC.

Robert R. Rainer , Rainer, Anding, Talbot & Mulhearn, Baton Rouge, LA, for Defendants/Appellants — Vermilion Parish School Board, et al.

Court composed of ULYSSES GENE THIBODEAUX, Chief Judge, JAMES T. GENOVESE, and JOHN E. CONERY, Judges.


THIBODEAUX, Chief Judge.

The plaintiffs, Cajun Industries, LLC, and Cajun Maritime, LLC (collectively "Cajun"), sought refunds for the payment of sales and use taxes on allegedly exempt items in the years 2007 through 2011. After a partial refund by the defendant tax collector, Vermilion Parish School Board, Sales Tax Division, Kathryn Vincent, Administrator ("Collector"), Cajun filed suit in the district court. The Collector reconvened for offset. Cajun filed a motion...

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