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.

 

World War II Theatre, Inc. v. White, BTA Docket No. L01363 (La. Bd. Tax App. 12-13-23)

Haverbeke v. Plaquemines Parish, BTA Docket No. L01284 (La. Bd. Tax App. 11-20-23)

Baton Rouge Water Works Co. v. Capital Area Groundwater Conservation Commission, BTA Docket No. L01630 (La. Bd. Tax App. 11-20-23)

Red River Range, LLC v. Caddo-Shreveport Sales and Use Tax Commission, BTA Docket No. L01291 (La. Bd. Tax App. 09-14-23) (Order and Reasons) (RS 47:301(10)(a)(iii) local sales for resale/lease exclusion; initial purchase of property by provider of a taxable service; property incidental to service; property furnished or provided to customer)

Nice v. Department, BTA Docket No. 11651D c/w 11652D (La. Bd. Tax App. 09-07-23) (RS 47:293(1); piggy-back or conformity with reportable federal Adjusted Gross Income; AGI shown on federal transcript; AGI shown on federal return; genuine issue of material fact)

Khan v. Department, BTA Docket No. C07411A (La. Bd. Tax App. 09-07-23) (RS 47:31(1); residency; LA CC art. 38; domicile; documentary evidence of change of domicile)

Ferguson Enterprises, LLC v. Department, BTA Docket No. 13416C (La. Bd. Tax App. 08-17-23) (BTA Fax Filing Rule)

Department v. Golden Nugget Lake Charles, LLC, BTA Docket No. 13493D (La. Bd. Tax App. 08-17-23) (Action for taxes; Cause of action; allegations of taxable sale)

Kidd v. Department, BTA Docket No. 13205B (La. Bd. Tax App. 08-17-23) (Claim for refund within time allowed under RS 47:1623(A))

Marshall v. Department, BTA Docket No. 13399D (La. Bd. Tax App. 08-17-23) (Prematurity; Demand for abatement or compromise of interest)

Morvant v. Secretary, BTA Docket No. 11542B (La. Bd. Tax App. 08-17-23) (RS 47:44.2; Exemption for retirement system of the United States government; Government of Guam Retirement Fund)

Cantium, LLC v. Lafourche Parish Board of Review; Louisiana Tax Commission, BTA Docket No. L01559 (La. Bd. Tax App. 07-13-23) (La. Const. Art. VII, s18(D); review of correctness of assessment; 2021 Act 343; standard of review; objections to evidence presented to Commission; properly documented and valid sale as evidence of fair market value of oil and gas property)

Foret v. Department, BTA Docket No. 13233C (La. Bd. Tax App. 07-13-23) (RS 47:140; basis; RS 47:131; gain or loss from sale of property; RS 47:293(1); federal AGI; Louisiana taxable income; piggy-back; IRC 7518(c), (f); Capital Construction Fund )

Seay v. Department, BTA Docket No. C06736C (La. Bd. Tax App. 05-04-23) (Order and Reasons) (26 CFR 1.183-2; hobby-loss rule; profit motive; IRC 162(a); substantiation of ordinary and necessary business expense deductions)

Norred v. Department, BTA Docket No. 13401B (La. Bd. Tax App. 05-04-23) (RS 47:1625; right of action; RS 47:1676(3), (4), (6); Department of Revenue, Office of Debt Recovery; collection of final and delinquent debts)

Dufrene v. Department, BTA Docket No. 12481C (La. Bd. Tax App. 05-04-23) (RS 47:6007; Motion Picture Investment Tax Credit; RS 47:1675(H); RS 47:1524; 2016 Act 661; transfer of credit as property contrasted with allocation of credit as tax item)

Barrett v. Department, BTA Docket No. 12060B (La. Bd. Tax App. 05-04-23) (RS 47:6007; Motion Picture Investment Tax Credit; RS 47:1675(H); transfer of credit as property contrasted with allocation of credit as tax item; 2013 Act 418; Tax Credit Registry; registration required to claim credit; 2015 Act 144; ineffectiveness of unrecorded transfer; LAC 61:I.6113; transfer notice required to claim credit)

Barrett v. Department, BTA Docket No. 11328B (La. Bd. Tax App. 05-04-23) (RS 47:6007; Motion Picture Investment Tax Credit; RS 47:1675(H); transfer of credit as property contrasted with allocation of credit as tax item; 2013 Act 418; Tax Credit Registry; registration required to claim credit; 2015 Act 144; ineffectiveness of unrecorded transfer; LAC 61:I.6113; transfer notice required to claim credit)

Filmore Parc Apartments II v. White, BTA Docket No. L01364 (La. Bd. Tax App. 04-06-23) (La. Const. Art. VII, s. 21(A); Property Tax; exemptions; dedication to public purpose) (c/w L01365)

Rouse v. Lewis, BTA Docket No. 13132D (La. Bd. Tax App. 03-09-23) (RS 47:6006(A)(1); Inventory Tax Credit; R.S. 47:1675(G); S corporation election to pass-through credit; limitation on refundable excess)

University of New Orleans Research and Technology Foundation, Inc. v. White, BTA Docket No. L01362 (La. Bd. Tax App. 03-08-23) (Const. art. VII, s21(B); R.S. 33:2828; procedure for claiming non-profit exemption in New Orleans)

World War II Theatre, Inc. v. White, BTA Docket No. L01363 (La. Bd. Tax App. 03-08-23) (La. Const. Art. VII, s 21(B)(1); ad valorem tax exemption for property dedicated to public purpose; commercial purpose unrelated exempt purpose; 26 CFR s 1.513-1(b); Unrelated Business Taxable Income; La CCP art 966; existence of genuine material dispute)

Yokell v. Department, BTA Docket No. 13150B (La. Bd. Tax App. 01-12-23) (Written Reasons) (RS 47:33(A)(5)(a); credit for taxes paid to other states; taxation of capital gains; limitation on credit to tax had income been earned in LA; income earned in other states)

Apple Inc. v. Samuel, BTA Docket No. L01283 (La. Bd. Tax App. 01-13-23) (ITFA 1105(5)(E); RS 47:301(14); Internet Access Services; Personal Electronic Storage Capacity; Cloud storage; Non-taxable services; Unopposed MSJ)

Hunting Energy Servs., Inc. v. Lopinto, BTA Docket No. L01064 (La. Bd. Tax App. 12-08-22) (RS 47:301(3)(i), (13)(k), (28); RS 47:337.10(I); MME Exemption; RS 47:301(12); "Sale"; "Fabrication"; drilling pipe connections; sale without transfer of ownership)

Spirit Airlines, Inc. v. Robinson, BTA Docket No. 11809D (La. Bd. Tax App. 12-08-22) (RS 47:306.1; refund formula for interstate carriers; registration of interstate carriers; option to self-report and claim refund; interstate commerce; Chevron deference)

Spirit Airlines, Inc. v. Robinson, BTA Docket No. 11540D (La. Bd. Tax App. 12-08-22) (RS 47:306.1; refund formula for interstate carriers; registration of interstate carriers; option to self-report and claim refund; interstate commerce; Chevron deference)

Felix v. Department, BTA Docket No. 11061C (La. Bd. Tax App. 10-05-22) (School Readiness Business - Supported Child Care Credits/ School Readiness Fees and Grants Credits; Department employees; mistake as to qualifying facility)

Republic National Distributing Company, LLC v. Foster, BTA Docket No. L00395 (La. Bd. Tax App. 10-05-22); Southern Glazer's Wine and Spirits of Louisiana, LLC v. Foster, BTA Docket No. L00397 (La. Bd. Tax App. 10-05-22 (RS 26:74; gallonage taxes; occupational license taxes; liquor wholesalers; multi-parish)

Cervey, LLC; FKA New-Tech Computer Sys. LLC v. Secretary, BTA Docket No. 12272D (La. Bd. Tax App. 09-08-22) (RS 47:301(16)(h)(iv); Software as TPP or service; RS:606(A)(3)(b); Manufacturing; Determination of correct Franchise Tax apportionment formula)

Louisiana Health Service & Indemnity Company d/b/a Blue Cross/Blue Shield of Louisiana v. Robinson, BTA Docket No. 9927D c/w 9985C (La. Bd. Tax App. 07-14-22) (La. R.S. 22:842; La. R.S. 22:832 Premiumum Tax Credit; credits for Louisiana investment; Meaning of taxes "paid") (c/w 9985C)

Filmore Parc Apartments II v. White, BTA Docket No. L01364 (La. Bd. Tax App. 07-14-22) (La. Const. Art. VII, s. 18(E); RS 47:2134; Property Tax; Jurisdiction; Correctness or legality challenge) (c/w L01365)

Barron, Heinberg & Brocato, LLC v. Department, BTA Docket No. 12963C (La. Bd. Tax App. 07-13-22) (RS 47:1568; Self-assessment; Existence or absence of temporal limit on taxpayer's right to pay under protest)

National Oilwell Varco., L.P. v. Granier, BTA Docket No. L00283 (La. Bd. Tax App. 07-06-22) (RS 47:337.35 Sampling Agreements - AICPA Principles)

Stanton's Appliance Sales & Service, Inc. v. Department, BTA Docket No. C07129A (La. Bd. Tax App. 06-01-22) (RS 47:1519(B)(4); LAC 61:I.4910; Requirement for business tax payment by EFT; penalties)

ATCO Structures & Logistics (USA) Inc. v. Tyree, BTA Docket No. L00931 (La. Bd. Tax App. 06-01-22) (RS 47:337.77(F) & Movables/Immovables)

Boxill v. Department, BTA Docket No. 12603C (La. Bd. Tax App. 05-05-22) (3 Yr Refund Prescription)

Harp Films, LLC v. Calcasieu Parish Sales and Use Tax Dep't, BTA Docket No. L01119 (La. Bd. Tax App. 05/23/22) (Notice and Assessment - Address to which Notice is mailed)

Ougel v. Robinson, BTA Docket No. 12536C (La. Bd. Tax App. 05/04/22) (Business Expense Deductions - Hobby Loss Rule)

Iasis Glenwood Regional Medical Center, LP v. City of Monroe, Docket No. L00033 (La. Bd. Tax App. 04-07-22) (Judgment with Reasons - Motion for New Trial)

Kellogg Brown & Root, LLC v. Lopinto, Docket No. L01016 (La. Bd. Tax App. 04-07-22) (Exceptions - Jurisdiction - La Const Art V, Sec. 35)

Gillian Goodrich and Robert Bernard III v. Robinson, BTA Docket No. 12332C (La. Bd. Tax App. 03/10/22) (Judgment and Reasons)

International Rivercenter Lesse, L.L.C. v. Robinson, Docket No. 12329D (La. Bd. Tax App. 01/13/22) (Judgment)

ETA Partners, LLC v. Caddo-Shreveport Sales and Use Tax Commission, Docket No. L00900 (La. Bd. Tax App. 12/08/21) (Taxable Moment - Airplanes)

Marks Aviation Group LLC v. Robinson, Docket No. 11576D (La. Bd. Tax App. 12/08/21) (Related entity transfers - sales tax)

Samuel K. and Melanie C. Smith v. Robinson, BTA Docket No. C06686A (07/14/21) (Judgment with Written Reasons)

United Parcel Service of America, Inc. v. Robinson, BTA Docket No. 12592D (07/14/21) (Judgment with Written Reasons)

Compass Energy Operating, LLC v. Department, BTA Docket No. 9523D (La. Bd. Tax App. 06/03/21) (Judgment with Written Reasons)

Buras, Jr. and Milner v. Department, Docket No. 12453C cw C06942C (La. Bd. Tax App. 04/15/21) (Judgment with Written Reasons)

Monsanto Co. v. Robinson, Docket No. 11389D (La. Bd. Tax App. 04/14/21) (Order with Written Reasons)

Solar Turbines Inc. v. Department of Revenue, Docket No. 12059D (La. Bd. Tax App. 03/10/21) (Judgment on Exceptions with Wrtten Reasons & Dissent)

Noranda Intermediate Holding Corp v. St. James Parish Schoolboard, Docket No. L00329 (La. Bd. Tax App. 03/03/21) (Order with Written Reasons)

Falgout v. Department, Docket No. 12274A (La. Bd. Tax App. 02/10/21) (Judgment with Written Reasons)

Gilmer Cooling and Heating and Appliance v. Lafourche Parish School Board Sales & Use Tax Department, Docket No. L00806 (La. Bd. Tax App. 02/11/21)

Southern USA Falun Dafa Association v. Secretary, Docket No. 11505B (La. Bd. Tax App. 02/10/21) (Judgment & Written Reasons for Judgment)

St Charles Parish v. St John the Baptist Parish, Docket No. L00437 (La. Bd. Tax App. 02/09/21) (Order with Written Reasons)

Healthy Course, LLC. v. New Orleans, BTA Docket No. L00807 (La. Bd. Tax App. 01/13/21) (Judgment with Written Reasons)

Herc Rentals, Inc. v. Robinson, BTA Docket No. 10716D (La. Bd. Tax App. 01/13/21) (Judgment with Written Reasons)

Toyota Motor Credit Corporation v. Robinson, BTA Docket No. 9748D cw 9749D, 9750D (La. Bd. Tax App. 12/10/20) (Order with Reasons)

Estate of Clark W. Taylor v. Louisiana Department of Revenue, BTA Docket No. 9537B (La. Bd. Tax App. 12/09/20) (Judgment with Reasons)

Iasis Glenwood Regional Medical Center, LP v. City of Monroe, Docket No. L00033 (La. Bd. Tax App. 12/1/20) (Judgment with Reasons)

Tortuga Charters LLC v. St. Tammany Parish Tax Collector, BTA Docket No. L00637 (La. Bd. Tax App. 11/25/20) (Judgment with Reasons)

Robert Joseph Juge III & Jessica Anne Juge v. Robinson, Docket No. 11973B (La. Bd. Tax App. 11/4/20) (Judgment with Reasons)

Jarrad and Jo Tiffany Faulk, v. Robinson, Docket No. 11351A (La. Bd. Tax App. 10/8/20) (Judgment & Reasons)

Eastern Fishing & Rental Tool Co, Inc v. Robinson, Docket No. 10210C (La. Bd. Tax App. 10/8/20) (Judgment on MPSJ & Reasons)

Spirit Airlines Co v. Robinson, Docket No. 11809D (La. Bd. Tax App. 7/9/20) (Judgment on Exceptions & Reasons)

Spirit Airlines Co v. Robinson, Docket No. 11540D (La. Bd. Tax App. 7/9/20) (Judgment on Exceptions & Reasons)

Southwest Airlines Co v. Robinson, Docket No. 12049D (La. Bd. Tax App. 7/9/20) (Judgment on Exceptions & Reasons)

Southwest Airlines Co v. Robinson, Docket No. 11524D (La. Bd. Tax App. 7/9/20) (Judgment on Exceptions & Reasons)

British Airways PLC v. Robinson, Docket No. 11823D (La. Bd. Tax App. 7/9/20) (Judgment on Exceptions & Reasons)

Randal and Ann Heine v. Robinson, Docket No. 11815B (La. Bd. Tax App. 3/12/20) (Judgment on Exceptions & Reasons)

Nucor Steel Louisiana, LLC v. St. James Parish, Docket No. L00560 (La. Bd. Tax App. 3/11/20) (Judgment on Exception & Reasons)

Herbert and Judie Boxill v. Robinson, Docket No. C05778A (La. Bd. Tax App. 3/11/20) (Judgment & Reasons)

Monsanto Co v. Robinson, Docket No. 11389D (La. Bd. Tax App. 1/9/20) (Judgment)

Cora-Texas Mfg Co Inc v. Secretary Department of Revenue, Docket No. 11065D (La. Bd. Tax App. 12/05/19) (Order & Written Reasons)

Cora-Texas Mfg Co Inc v. Secretary Department of Revenue, Docket No. 11065D (La. Bd. Tax App. 12/05/19) (Judgment on Exceptions & Reasons)

St Charles Parish v. St John the Baptist Parish, Docket No. L00437 (La. Bd. Tax App. 12/4/19)

Massenberg v. Secretary, Department of Revenue, BTA Docket No. 11276C (La. Bd. Tax App. 11/7/19)

Mastro v. Secretary, Department of Revenue, BTA Docket No. 11329C (La. Bd. Tax App. 11/7/19)

Hesdorffer v. Secretary, Department of Revenue, BTA Docket No. 11260A (La. Bd. Tax App. 11/7/19)

Schwan's Consumer Brands, Inc. v. Department of Revenue, BTA Docket No. 11582D (La. Bd. Tax App. 8-14-19)

Kamran Khoobehi v. Secretary, Department of Revenue, BTA Docket No. 11326A (La. Bd. Tax App. 8-14-19)

The Joint on Poland, LLC v. Tim Barfield, Secretary, Department of Revenue BTA Docket No. 10812C (La. Bd. Tax App. 8-14-19)

William and Amy Reilly v. Tim Barfield, Department of Revenue, BTA Docket No. 7923 (La. Bd. Tax App. 8-14-19)

Kent Berger & Estella Youngblood v. Department of Revenue, BTA Docket No. C05763A (La. Bd. Tax App. 8-14-19)

Lerner New York Inc. v. Newell Normand, BTA Docket No. L00393 (La. Bd. Tax App. 4-16-19)

TORTUGA CHARTERS LLC v. St. Tammany Parish Tax Collector, BTA Docket No. L00637 (La. Bd. Tax App. 4-15-19)

Kim I. Miller v. Kimberly Robinson, Secretary Department of Revenue, BTA Docket No. 10157B (La. Bd. Tax App. 4-11-19)

Zelia v. Robinson, BTA Docket No. 10430D (La. Bd. Tax App. 4-10-19)

Carter Services, LLC v. Caddo-Shreveport Sales and Use Tax Commission, BTA Docket No. L00315 (La. Bd. Tax App. 1-9-19)

Lerner New York, Inc. v. Newell Normand, BTA Docket No. L00393 (La. Bd. Tax App. 1-8-19)

Pinnacle Polymers, LLC v. St. John the Baptist Parish Sales and Use Tax Office, BTA Docket No. L00357 (La. Bd. Tax App. 1-8-19)

Arcerlor Mittal Laplace, LLC v. St. John the Baptist Parish et al, BTA Docket No. L00187 (La. Bd. Tax App. 1-8-19)

Boyd Gaming Corp. v. Louisiana Department of Revenue, BTA Docket No. 9616D (La. Bd. Tax App. 12-12-18)

Offshore Rental, LTD v. Lafourche Parish School Board, BTA Docket No. L00223 (La. Bd. Tax App. 12-12-18)

James C. Burns Forced Portion Trust v. Kimberly L. Robinson, Secretary Department of Revenue, BTA Docket No. 10479B (La. Bd. Tax App. 12-11-18)

Frank's International, LLC v. Kimberly Robinson, BTA Docket No. 10050D (La. Bd. Tax App. 12-11-18)

Davis Lynch Holding Co. Inc. v. Secretary, Louisiana Department of Revenue, BTA Docket No. 9586D (La. Bd. Tax App. 12-11-18)

Luba Casualty Ins. Co. v. Secretary, Louisiana Department of Revenue BTA Docket No. 9462D (La. Bd. Tax App. 12-11-18)

Lott Oil Co. Inc. v. Secretary, Department of Revenue, BTA Docket No. 11384D (La. Bd. Tax App. 11-7-18)

St. John the Baptist Parish v. Washington Parish, BTA Docket No. L00166 (La. Bd. Tax App. 10-15-18)

Succession of Ciervo v. Department of Revenue, BTA Docket No. 10832D (La. Bd. Tax App. 9-11-18)

EIU, Inc. v. Department of Revenue, BTA Docket No. 11117B (La. Bd. Tax App. 8-15-18)

Lafayette General Medical Center Inc. v. Kimberly Robinson, Secretary, Department of Revenue, State of Louisiana, BTA Docket No. 10437 D (La. Bd. Tax App. 7-11-18)

Camp v. Robinson, BTA Docket No. 10609D (La. Bd Tax App. 6_13_18) (IRC 368 reorg and LA Net Capital Gains Exclusion)

Smith International Inc. v. Secretary Department of Revenue, Docket No. 10498D (La. Bd. Tax App. 4 10 18)

Northeast Louisiana Cancer Institute, LLC v. Department of Revenue, Docket No. 9241 (La. Bd. Tax App. 2-7-18)

Impala Terminals Burnside, LLC v. Mark West, et al BTA Docket Nos. L00189 & 9901D (La. Bd. Tax App. 2-8-18)

Renew Country of Louisiana Three v. Secretary, Department of Revenue (La. Bd. Tax App. 2_7_18) BTA Docket Nos. 9261 & 9262

FMT Shipyard & Repair, LLC v. Normand, BTA Docket No. L00214 (La. Bd. Tax App. 01/11/18) (Judgment with Written Reasons)

FMT Shipyard & Repair, LLC v. Normand, BTA Docket No. L00229 (La. Bd. Tax App. 01/11/18) (Order with Written Reasons)

Avanti Exploration, LLC v. Louisiana Department of Revenue, BTA Docket No. 9608D (La. Bd. Tax App. 12-6-17)(severance tax)

Willis-Knighton Medical Center v. Kimberly L. Robinson in her capacity as Secretary Department of Revenue State of Louisiana, BTA Docket No. 9734D (La. Bd. Tax App. 11-8-17)(scope of Constitutional Prescription Drugs Exemption)

Prattini v. Secretary, Department of Revenue (La. Bd. Tax App. 11_8_17) BTA Docket No. 8262

VCS, LLC v. Kimberly Robinson et al, BTA Docket No. 10,445D (La. Bd Tax App. 11-7-17)(jurisdiction concerning enterprise zone recoupment assessment)

Bluestreak Services LLC v. Secretary, Department of Revenue (La. Bd. Tax App. 11_7_17) BTA Docket No. 9548D

Woods v. Department of Revenue (La. Bd. Tax App. 11_7_17) BTA Docket Nos. 9905 D & 9907 D

Majestic Medical Solutions, LLC v. Secretary, Louisiana Department of Revenue BTA Docket No. 9449C (La. Bd. Tax App. 10-10-2017) (refund appeal following a final assessment)

Bannister Properties, Inc. v. State of Louisiana, BTA Docket No. 7585 (La. Bd. Tax App. 9-12-17)(scope of 47-1621(F) exception on refund restriction)

Al-Talib v. Department of Revenue (La. Bd. Tax App. 7_12_17) BTA Docket No. 9986

Frank's International v. Department of Revenue (La. Bd. Tax App. 7_12_17) BTA Docket No. 1050D

Judith and Stephen Smith v. Secretary, Department of Revenue, BTA Docket No. 9437C (La. Bd. Tax App. 7-11-17)(Personal Income Tax Exemption under federal law for taxation of retirement income for residents of other states)

Dragna v. Secretary, Department of Revenue, BTA Docket No. 9551D (La. Bd. Tax App. 7-12-17)(Judgment on Prescription)

Cajun Country Camp Ground, Inc v. West Baton Rouge Parish, Docket No. L00172 (La. Bd. Tax App. 06/29/17) (Judgment & Wrtten Reasons)

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))

Newman Holdings LLC v. Secretary Department of Revenue, BTA Docket No. 7578 (La. Bd. Tax App. 10-11-16) (sales tax motor home)

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)

McGoey v. Barfield, Secretary, Department of Revenue, BTA Docket No. 9361B (La. Bd. Tax App. 7-13-2016) (START deduction carryforward)

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)

Wagners Chef, LLC v. Barfield BTA Docket No. 9119 (11_4_15) (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)

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)

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 concerning State and Local taxes.

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