PINNACLE POLYMERS v. ST. JOHN THE BAPTIST

NO. 19-CA-310.

316 So.3d 1264 (2021)

PINNACLE POLYMERS, LLC v. ST. JOHN THE BAPTIST PARISH SALES and Use Tax Office.

Court of Appeal of Louisiana, Fifth Circuit.

March 24, 2021.


Attorney(s) appearing for the Case

COUNSEL FOR PLAINTIFF/APPELLANT, PINNACLE POLYMERS, LLC, J. Grant Coleman , Robert J. Burvant , Timothy S. Madden , New Orleans.

COUNSEL FOR DEFENDANT/APPELLEE, ST. JOHN THE BAPTIST PARISH SALES AND USE TAX OFFICE, Russell J. Stutes, Jr. , Lake Charles, Russell J. Stutes, III .

Panel composed of Judges Susan M. Chehardy, Jude G. Gravois, and Hans J. Liljeberg.


Appellant, Pinnacle Polymers, LLC ("Pinnacle"), seeks review of a 2019 judgment issued by the Louisiana Board of Tax Appeals (the "Board") in favor of appellee, St. John the Baptist Parish, Sales and Use Tax Office (the "Parish"), as to the amount of sales taxes Pinnacle paid under protest for its purchases of Avant ZN 203...

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