Cited by
Opinions in Louisiana that cite Harrah's Bossier City Investment Co., LLC v. Bridges, 41 So. 3d 438.
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23rd Psalm Trucking, L.L.C. v. Madison Parish Police Jury
La. 2025
5/11/10), 1 The Police Jury and 23rd Psalm agreed to a waste disposal contract2 for a four-year term, with an automatic three-year renewal if neither party gave notice prior to expiration.
- State of Louisiana v. Davieontray Lee Breaux La. 2025
- State of Louisiana Versus Shane Smith La. Ct. App. 5th Cir. 2023
- Caitlin Cooley v. Errol G. Williams, in His Official Capacity as Assessor for the Parish of Orleans La. Ct. App. 4th Cir. 2023
- Sunset Harbour, LLC v. Howard Anthony Brown La. Ct. App. 4th Cir. 2023
- Francis Deal v. Adrian Perkins And Caddo Parish Clerk Of Court, Mike Spence, In His Official Capacity La. 2022
- Explained Joseph R. Broussard, Et Ux. v. Ave Maria Rosary & Cenacle, Inc. La. Ct. App. 3d Cir. 2022
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Explained
Home Bank, N. A. v. Golden La Properties, LLC
La. Ct. App. 3d Cir. 2022
5/11/10), -47 (citing La.Civ.Code art. 9)).
- Pinnacle Polymers, LLC Versus St. John the Baptist Parish Sales and Use Tax Office La. Ct. App. 5th Cir. 2021
- Edward A. Songy Jr., Chief Administrator of The Sales and Use Tax Department of the Iberville Parish Council … La. Ct. App. 1st Cir. 2021
- In the Matter of the Mental Health of D.C. La. Ct. App. 1st Cir. 2019
- Blakewood, L.L.C. v. Marsha Hanlon, Director of Finance, City of Baton Rouge, Parish of East Baton Rouge, James … La. Ct. App. 1st Cir. 2019
- Willow Bend Ventures, LLC Versus Collector, St. John the Baptist Parish, Sales and Use Tax Office La. Ct. App. 5th Cir. 2019
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Jean v. James River Ins. Co.
274 So. 3d 43
La. Ct. App. 1st Cir. 2019
5/11/10), , 446-447 (citing La.
- Roper v. City of Baton Rouge 244 So. 3d 450 La. Ct. App. 1st Cir. 2018
- La. Dep't of Revenue v. Apeck Constr., Inc. 238 So. 3d 1045 La. Ct. App. 1st Cir. 2018
- Louisiana Department of Revenue v. Apeck Construction, Inc. La. Ct. App. 3d Cir. 2018
- Pamelia Elmer Villa, Individually & O/B/O the Minor Child v. Geico Casualty Insurance Co. La. Ct. App. 3d Cir. 2018
- Villa v. Geico Cas. Ins. Co. 239 So. 3d 346 La. Ct. App. 1st Cir. 2018
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Louisiana Chemical Ass'n v. State, Louisiana Department of Revenue
217 So. 3d 455
La. Ct. App. 1st Cir. 2017
5/11/10), , 446, the Louisiana Supreme Court noted that: [A] “tax exemption is a provision that exempts from tax a transaction that would, in the absence of the exemption, otherwise be subject to tax.
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Arrow Aviation Company, LLC v. St. Martin Parish School Board Tax Sales Dept.
218 So. 3d 1031
La. 2016
5/11/10), this presumption does not apply here because this case involves a determination of the constitutionality, and not simply an interpretation, of the exclusion.
- Succession of James Oliver Love La. Ct. App. 3d Cir. 2016
- Succession of Love 201 So. 3d 1027 La. Ct. App. 1st Cir. 2016
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Casey v. Casey
196 So. 3d 748
La. Ct. App. 1st Cir. 2016
Co., L.L.C. v. Bridges, 2009-1916, p. 9 (La.5/11/10), , 445.
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Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. C/W Nelson Industrial Steam …
190 So. 3d 276
La. 2016
Co., LLC v. Bridges, 09-1916, pp. 9-10 (La.5/11/10), , this court explained the difference between a tax exclusion and a tax exemption, and the opposing legal maxims that accompany them: Unfortunately, the Legislature has not provided a statutory definition of either an “exemption” or an “exclusion.” *280 ■According to the leading Louisiana sales tax treatise, a “t
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Explained
Graphic Packaging International, Inc. v. Lewis
187 So. 3d 499
La. Ct. App. 2d Cir. 2016
Co. v. Bridges, 2009-1916 (La.5/11/10), , exclusions are transactions that are not taxable Because they fall outside of the statute that provides for the tax and are defined by statute as being beyond the reach of the tax, whereas exemptions are transactions that fall within the ambit of a tax but there has been a statutory decision not to tax such transact
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Schexnaildre v. State Farm Mutual Automobile Ins. Co.
184 So. 3d 108
La. Ct. App. 1st Cir. 2015
Harrah’s Bossier City Investment Company, LLC v. Bridges, 09-1916 (La.5/11/10), -47 .
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Odebrecht Construction, Inc. v. Louisiana Department of Revenue
182 So. 3d 132
La. Ct. App. 1st Cir. 2015
Co., LLC v. Bridges, 2009-1916, p. 10 (La.5/11/10), .
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Edwards v. Louisiana Farm Bureau Mutual Insurance Co.
182 So. 3d 992
La. Ct. App. 1st Cir. 2015
Harrah’s Bossier City Investment Company, LLC v. Bridges, 09-1916 (La.5/11/10), .
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Nelson Industrial Steam Co. v. Calcasieu Parish School Board,sales & Use Tax Dept.
La. Ct. App. 3d Cir. 2015
Co., LLC v. Bridges, 09- 1916 (La.5/11/10)
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Cynthia Bridges, SEC. Dept. of Rev., State v. Nelson Industrial Steam Co.
La. Ct. App. 3d Cir. 2015
Co., LLC v. Bridges, 09- 1916 (La.5/11/10)
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Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and Use Tax Dept.
La. Ct. App. 3d Cir. 2015
Co., LLC v. Bridges, 09- 1916 (La.5/11/10)
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Cynthia Bridges, SEC. Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co.
La. Ct. App. 3d Cir. 2015
Co., LLC v. Bridges, 09- 1916 (La.5/11/10)
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Cooper v. CVS Caremark Corp.
176 So. 3d 422
La. Ct. App. 1st Cir. 2015
Harrah’s Bossier City Investment Company, LLC v. Bridges, 09-1916 (La.5/11/10), .
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Coastal Drilling Co. v. Dufrene
174 So. 3d 673
La. Ct. App. 1st Cir. 2015
Harrah’s Bossier City Investment Company, LLC v. Bridges, 09-1916, p. 10 (La.5/11/10), .
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Gamestop, Inc. v. St. Mary Parish Sales & Use Tax Department
166 So. 3d 1090
La. Ct. App. 1st Cir. 2015
See Harrah’s Bossier City Investment Company, LLC v. Bridges, 09-1916, p. 10 (La.5/11/10), (defining an exclusion).
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canal/claiborne, Limited v. Stonehedge Development, LLC
156 So. 3d 627
La. 2014
Co., LLC v. Bridges, 09-1916, p. 17 (La.5/11/10), (ruling, in the context of tax exemptions established by the legislature: “There are no ‘magic words’ necessary to create an exemption or an exclusion; the determining factor is the effect of the statute: ‘the words and form used legislatively in granting an exemption are not important if, in their essence, the L
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First Transit, Inc. v. Barfield
177 So. 3d 333
La. Ct. App. 1st Cir. 2014
Harrah’s Bossier City Investment Company, LLC v. Bridges, 09-1916 (La.5/11/10), .
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Julie Smalley v. Anthony Ransonet
La. Ct. App. 3d Cir. 2013
Co., L.L.C. v. Bridges, 09–1916, p. 8 (La.5/11/10)
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Normand v. 1st Lake Realty, Inc.
119 So. 3d 610
La. Ct. App. 5th Cir. 2013
Co., LLC v. Bridges, 09-1916 (La.5/11/10), -447 , citing La.
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Quantum Resources Management, L.L.C. v. Pirate Lake Oil Corp.
112 So. 3d 209
La. 2013
Co., L.L.C. v. Bridges, 09-1916, p. 8 (La.5/11/10); , 445.
- Amy Lyn Smith v. Casey R. Lyons La. Ct. App. 3d Cir. 2012
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Ogden v. Gray
99 So. 3d 1088
La. Ct. App. 1st Cir. 2012
Co., LLC v. \ ^Bridges, 09-1916 (La.5/11/10), -447 (citing La.
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State v. Maldonado
96 So. 3d 1221
La. Ct. App. 1st Cir. 2012
Co., LLC v. Bridges, 2009-1916 (La.5/11/10), , reh’g denied (June 25, 2010); Holly & Smith Architects, Inc. v. St.
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Tobin v. Jindal
91 So. 3d 329
La. Ct. App. 1st Cir. 2012
Co., LLC v. Bridges, 2009-1916 (La.5/11/10), .
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Malone v. Malone
77 So. 3d 1040
La. Ct. App. 1st Cir. 2011
Co., LLC v. Bridges, 2009-1916 (La.5/11/10), .
- Barbara Escude Lemoine v. Jon Oliver Downs La. Ct. App. 3d Cir. 2011
- Cynthia Wilson v. Bunkie General Hospital La. Ct. App. 3d Cir. 2011
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Lemoine v. Downs
58 So. 3d 659
La. Ct. App. 1st Cir. 2011
Co., LLC v. Bridges, 09-1916 (La.5/11/10) ; La.
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O'Connor v. Nelson
60 So. 3d 27
La. Ct. App. 1st Cir. 2011
Co., LLC v. Bridges, 09-1916 (La.5/11/10), .