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Ascension Parish Sales & Use Tax Authority v. Louisiana Machinery Rentals, Inc.

Citations: 130 So. 3d 333; 2014 La. LEXIS 182; 2014 WL 321681Docket: No. 2012-C-0977

Court: Supreme Court of Louisiana; January 16, 2014; Louisiana; State Supreme Court

Narrative Opinion Summary

In the case of Louisiana Machinery Rentals, Inc., the defendant applied for a writ of certiorari and/or review concerning a decision from the 23rd Judicial District Court for the Parish of Ascension. The application was granted, and the matter is remanded to the Court of Appeal, First Circuit. The Court of Appeal is instructed to reassess the case in light of recent rulings from the Louisiana Supreme Court in Washington Parish Sheriff’s Office v. Louisiana Machinery Company, LLC and Catahoula Parish School Board v. Louisiana Machinery Company, LLC.

Legal Issues Addressed

Remand for Reassessment

Application: The case is remanded to the Court of Appeal for reassessment in light of recent relevant rulings, illustrating the impact of higher court decisions on ongoing cases.

Reasoning: The Court of Appeal is instructed to reassess the case in light of recent rulings from the Louisiana Supreme Court in Washington Parish Sheriff’s Office v. Louisiana Machinery Company, LLC and Catahoula Parish School Board v. Louisiana Machinery Company, LLC.

Writ of Certiorari and Judicial Review

Application: The defendant's application for a writ of certiorari and/or review was granted by a higher court, indicating that the lower court's decision will be reconsidered.

Reasoning: The application was granted, and the matter is remanded to the Court of Appeal, First Circuit.