DECISIONS

Summaries of the Board's Orders and Judgments are provided for informational purposes and are believed to be accurate. The actual orders and judgments are contained in the board's records, and copies may be ordered by contacting the Secretary-Clerk.

Neither the state of Louisiana nor the board assumes any liability for any errors or omissions caused by the publication of this information.

This is a small fraction of the very large number of Orders and Judgments rendered by the full Board of Tax Appeals or the Local Tax Division Judge. The selection for publication here is generally based on requests from the parties, and is not necessarily indicative of the relative importance of decisions, orders, or judgments.

Metals USA Plates & Shapes Southeast Inc v. Louisiana Department of Revenue, BTA Docket No. 9342D (La Bd Tax App 5-10-17) (sales and use tax exclusion under 301(10)(x))

Cajun Industries, LLC and Cajun Construction, Inc v. Secretary Department of Revenue__BTA Docket No 9247 (La Bd Tax App 4-12-17)(sales tax refund under 301(10)(g))

Cajun Industries, LLC and Cajun Construction Inc v Secretary Department of Revenue__BTA Docket No. 9898D (La Bd Tax App 4-12-17)(prescription)

Odebrecht Johnson Brothers JV v. Newell D. Normand, in his capacity as Sheriff and ex-officio Tax Collector for the Parish of Jefferson Docket No. L00142 (La Bd Tax App 4-11-17)

Odebrecht Construction Inc v. Newell D. Normand, in his capacity as Sheriff and ex-officio Tax Collector for the Parish of Jefferson Docket No. L00141 (La Bd Tax App 4-11-17)

Willow Bend Ventures LLC v. St. John the Baptist Parish Sales and Use Tax Office__BTA Docket No. L00003 (La Bd Tax App 4-11-17)(Assessment of Sales and Use Tax involving borrow pit operation and evidence required for exclusion under 301(10)(g))

Odebrecht Johnson Brothers JV v. Barfield__BTA Docket No. 9059 (La Bd Tax App 4-11-17)(Sales Tax Refund for Corps Contractor under 301(10)(g))

Odebrecht Construction Inc v. Barfield__BTA Docket No 9058 (La Bd Tax App 4-11-17)(sales tax refund on Corps contractor under 301(10(g))

Phylway Construction, LLC v. Barfield (La. Bd. Tax App. 9-13-16) (Judgment on Exceptions)writ denied_2016-CW-1322 (La App 1st Cir 2-6-17)

LIPCA v. Barfield (La. Bd. Tax App. 8-10-16) (Judgment on Exceptions--Amnesty Act)

Medtron Software Intelligence Corp. v. Barfield (La. Bd. Tax App. 8-10-16) (Judgment on Exceptions--Amnesty Act)

Seaman v. Robinson, BTA Docket 9341B (La. Bd. Tax App. 6-16-16) (Order-Ind. Income Tax Exclusion for US Govt Interest on Mutual Funds)

Lanasa Family Trust v. Barfield, BTA Docket No. 9327C (Judgment granting relief from penalties)

Jazz Casino Co, LLC v. Department of Revenue, BTA Docket No. 6372 (1-14-16) (Judgment denying LDR motion to annul judgment)aff'd 15-1062 (La. App. 1st Cir 4-13-16), writ denied 2017-C-423 (La. 5-12-17)

Security Plan Fire Ins. Co v. Donelon, BTA Docket No. 9069 (1-14-16) (insurance taxes- exception on SMJ), reversed by 2016 CA 0814 (La. App 1st Cir. 5-10-17)

Watsco Holdings, Inc v. Department of Revenue, BTA Docket No. 7846 (1-14-16)(prescription).pdf

Michael Martin, Jr. v. Department of Revenue, BTA Docket No. 9070 (1-14-16) (solar credit - second credit limitation after statutory change).pdf

Castille Inv Co, LLC v. Secretary, Dept of Revenue (BTA Docket No. 9047) (1-14-16)(sales tax - airplane lease exclusion).pdf

Wagners Chef, LLC v. Barfield BTA Docket No. 9119 (11_4_14) (prematurity--failure to post bond against jeopardy assessment).pdf

Encana Oil and Gas (USA) Inc. v. Red River Parish Tax Agency et al, BTA Docket Nos. L00058 and 59 (8-27-15)(lis pendens and related jurisdictional issues).pdf

SWEPI, LP v. Red River Parish Tax Agency, et al, BTA Docket No. L00135 (8-27-15)( lis pendens and related jurisdictional issues).pdf

Matesino v. Barfield, BTA Docket No. 8939 (8-13-15) (scope of 60 day prescription).pdf

Trunkline LNG Company, LLC v. Calcasieu Parish School System Sales and Use Tax Dept, BTA Docket No. L00029 (8-13-15) (refund statutory construction and interest calcualtion), aff'd 190 So.3d 457(La. App. 3rd Cir. 4/13/16)

Jazz Casino Company, LLC v. City of New Orleans, BTA Docket No. L0007 (8-7-2015) (Prescription--waiver related issues).pdf, aff'd 2015-CA-1150 (La. App. 4th Cir. 6/22/16)

Arnold v. Secretary Department of Revenue, BTA Docket No. 9091 (6_17_15) (ind income tax solar credits - limit on number of system credits.pdf

Topshelf Sports, Inc. v. Lafayette Parish School System, BTA Docket No. L0034 (6-29-15) (Assessment Appeal- sales tax - Admission to a Place of Amusement, Entertainment, or Athletic Facility), aff'd 186 So.3d 1288 (La. App. 3rd Cir 3/23/16), writ denied 2016-C -0751 (La. 5/26/16)

Cooling Tower Depot, Inc. v. St. James Parish School Board Sales & Use Tax, BTA Docket No. L00020 (6-29-15) (Assessment Appeal- contractor use tax, status as an immovable).pdf

Quest Diagnostic Clinical Laboratories, Inc. v. T.A. Barfield, Jr., Secretary, Department of Revenue, BTA Docket No. 8633 (5-13-15) (Corporate Apportionment Factor: Classification).pdf

GMAC, Inc. et al v. Barfield BTA Docket Nos. 6998-7001; 7012; 7220-21; 7049 (4-15-15) (Corporate Franchise Tax Apportionment).pdf

Bamboo Asian Grill v. Secretary of the Department of Revenue, BTA Docket No. 8825 (4-15-15) (Sales Tax- Audit Procedure-Sampling).pdf

Innophos Inc. v. Department of Revenue No 8828 (1-22-15) (Amnesty: Lack of Subject Matter Jurisdiction).pdf

Williams Olefins, LLC v. Department of Revenue No. 7779 (1-22-15) (Prescription & Offset Statute).pdf

Destination Management v. Department of Revenue No. 7727 (1-22-15) (Occupancy Sales Tax- Travel Agent).pdf

Buese v. Department of Revenue No. 7511 (1-22-15) (Ind. Income Tax- Residency).pdf

GMAC Inc. et al v. Bridges, BTA Docket Nos. 6998-7001, 7012, 7049, 7220-21 (10-8-14)  (Corporate Franchise Tax).pdf

Pumphrey v. Barfield, BTA Docket No. 7040 (11-20-14) (Corporate Officer's Liability -- Prescription).pdf

Rosy's Jazz Hall v. Secretary of LDR, BTA Docket No. 8707 (11-19-14) (NOEHAT -- Collateral Estoppel Claim).pdf

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WHO WE ARE

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The Board is an independent quasi-judicial entity that comprises three attorney members who are tax law experts appointed by the governor and confirmed by the Senate.

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OUR GOAL

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It is our top priority to provide taxpayers with an equitable, expeditious, and cost effective forum for the review of their appeals.

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WHAT WE DO

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The Board hears and decides appeals filed by taxpayers who have received adverse decisions from the Louisiana Department of Revenue or a Local Sales Tax Collector. The Board is not involved with property taxes.

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