Louisiana Supreme Court rules Department may not assess tax against individual who purchased goods through an out-of-state single member LLC

May 2014

Overview

On May 7, 2014, the Louisiana Supreme Court held that an individual was not liable for sales and use tax on a recreational vehicle purchased by his out-of-state single member limited liability company (LLC) formed for the sole purpose of avoiding payment of Louisiana sales and use tax. [Thomas v. Bridges et al.; Louisiana Supreme Court, No. 2013-C-1855 (5/7/14)]

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