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TOPSHELF SPORTS, INC. v. SIMPSON

No. 15-1111.

186 So.3d 1288 (2016)

TOPSHELF SPORTS, INC. v. Robert SIMPSON, Director, Lafayette Parish School System.

Court of Appeal of Louisiana, Third Circuit.

March 23, 2016.

Attorney(s) appearing for the Case

Nicole F. Gould Frey , David R. Kelly , David R. Cassidy , Breazeale, Sachse & Wilson, LLP, Baton Rouge, LA, for Plaintiff/Appellant, Topshelf Sports, Inc.

Robert R. Rainer , Robert Frederick Mulhearn, Jr. , Drew M. Talbot , Ranier Anding Talbot & Mulhearn, for Defendants/Appellees, Lafayette Parish School System Robert Simpson, Director.

Court composed of ELIZABETH A. PICKETT, JAMES T. GENOVESE, and SHANNON J. GREMILLION, Judges.

Topshelf Sports, Inc. (Topshelf) appeals the Louisiana Board of Tax Appeal's (BTA) assessment of $42,944.19 against it, representing unpaid sales taxes, penalties, and interest. For the following reasons, we affirm.

FACTUAL AND PROCEDURAL BACKGROUND

Topshelf owns a nearly 32,000-square-foot metal building in...

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