FIRST TRANSIT, INC. v. BARFIELD

No. 2014 CA 0596.

177 So.3d 333 (2014)

FIRST TRANSIT, INC. v. Tim BARFIELD, Executive Counsel and Acting Secretary, Department of Revenue, State of Louisiana, and The State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

November 13, 2014.


Attorney(s) appearing for the Case

Christopher J. Dicharry , Angela W. Adolph , Baton Rouge, Louisiana, Attorneys for Plaintiff/Appellee, First Transit, Inc.

Johnette L. Martin , Baton Rouge, Louisiana, Attorney for Defendant/Appellant, Louisiana Department of Revenue.

Before PARRO, McDONALD, and CRAIN, JJ.


The issue presented by this appeal is whether buses provided exclusively for the transit needs of Louisiana State University qualify for sales tax relief applicable to a "school bus ... used exclusively in a public school system" pursuant to Louisiana Revised Statute 47:301(10)(i). The Louisiana Board of Tax Appeals (Board) ruled that...

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