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

State and Local Tax
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)]


Return to Tax research and insights
State and Local Tax