Statute
Ch. 47 · § 47.301
La. R.S. 47:301
Louisiana statute.
Includes: La. R.S. 47:301(1) · La. R.S. 47:301(10) · La. R.S. 47:301(12) · La. R.S. 47:301(13) · La. R.S. 47:301(14) · La. R.S. 47:301(16) · La. R.S. 47:301(18) · La. R.S. 47:301(19) · La. R.S. 47:301(22) · La. R.S. 47:301(29) · La. R.S. 47:301(3) · La. R.S. 47:301(4) · La. R.S. 47:301(6) · La. R.S. 47:301(7) · La. R.S. 47:301(8) · La. R.S. 47:301(A) · La. R.S. 47:301(a) · La. R.S. 47:301(l) · La. R.S. 47:301.5(B)
Opinions citing this statute
| Docket | Court | Filed | Disposition | Case |
|---|---|---|---|---|
| 2024-CA-0804 | La. Ct. App. 4th Cir. | 2025-06-25 | Affirmed | Fresenius Medical Care Lake Forest, LLC v. Norman Foster, in His Capacity as Director of … |
| 21-CA-132 | La. Ct. App. 5th Cir. | 2021-12-23 | Affirmed | Joseph P. Lopinto, III, Sheriff and Ex-Officio Tax Collector for the Parish of Jefferson … |
| 2021-OC-00552 | La. | 2021-12-10 | Affirmed. | Calcasieu Parish School Board Sales & Use Department, Et Al. v. Nelson Industrial Steam C… |
| 19-CA-310 | La. Ct. App. 5th Cir. | 2021-03-24 | Affirmed | Pinnacle Polymers, LLC Versus St. John the Baptist Parish Sales and Use Tax Office |
| CA-0019-0315 | La. Ct. App. 3d Cir. | 2020-03-18 | Reversed | Calcasieu Parish School Board,sales & Tax Use Dept. v. Nelson Industrial Steam Co. |
| 19-CA-350 | La. Ct. App. 5th Cir. | 2019-12-26 | Affirmed; Remanded with Instructions | Lerner New York, Inc. Versus Newell D. Normand, Sheriff, and Ex-Officio Tax Collector for… |
| 19-CA-82 | La. Ct. App. 5th Cir. | 2019-11-27 | Affirmed | West Jefferson Mri, LLC Versus Joseph P. Lopinto, III, Sheriff and Ex-Officio Tax Collect… |
| 18-CA-660 | La. Ct. App. 5th Cir. | 2019-08-14 | Affirmed | Willow Bend Ventures, LLC Versus Collector, St. John the Baptist Parish, Sales and Use Ta… |
| NO. 18-CA-488 | La. Ct. App. 5th Cir. | 2019-04-03 | — | Am. Multi-Cinema, Inc. v. Normand |
| NO. 18-CA-487 | La. Ct. App. 5th Cir. | 2019-03-27 | — | Am. Multi-Cinema, Inc. v. Normand |
| 18-531 | La. Ct. App. 1st Cir. | 2019-03-07 | — | Lafayette Parish Sch. Bd. v. Imagine Mgmt., LLC |
| CA-0018-0531 | La. Ct. App. 3d Cir. | 2019-03-07 | Reversed and remanded | Lafayette Parish School Board Through Its Sales and Use Tax Division v. Imagine Managemen… |
| NO. 18-CA-211 | La. Ct. App. 1st Cir. | 2018-12-27 | — | Normand v. Wal-Mart.com USA, LLC |
| NO. 17-CA-421 | La. Ct. App. 1st Cir. | 2018-12-27 | — | Metals U.S. Plates & Shapes Se., Inc. v. Robinson |
| 2017 CA 1553, 2017 CA 1554 | La. Ct. App. 1st Cir. | 2018-07-18 | — | Georgia-Pacific Consumer Operations, LLC v. City of Baton Rouge |
| 17–488 | La. Ct. App. 1st Cir. | 2018-02-28 | — | Duncan Oil, Inc. v. Calcasieu Parish Sch. Bd. |
| CA-0017-0488 | La. Ct. App. 3d Cir. | 2018-02-28 | Affirmed | Duncan Oil, Inc. v. Calcasieu Parish School Board |
| NUMBER 2014 CA 0919; NUMBER 2014 CA 0920 | La. Ct. App. 1st Cir. | 2017-02-17 | — | Crowe v. La., LLC |
| NO. 2016-CA-1132 | La. | 2016-12-06 | Affirmed; remanded | Arrow Aviation Company, LLC v. St. Martin Parish School Board Tax Sales Dept. |
| 2015-C -1439 | La. | 2016-05-03 | — | Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. C… |
| 2015-C -1793 | La. | 2016-03-15 | — | Coastal Drilling Company, L.L.C. v. Barry J. Dufrene, in His Capacity as Director of St. … |
| No. 50,371-CA | La. Ct. App. 2d Cir. | 2016-02-03 | — | Graphic Packaging International, Inc. v. Lewis |
| No. 2015 CA 0013 | La. Ct. App. 1st Cir. | 2015-09-18 | — | Odebrecht Construction, Inc. v. Louisiana Department of Revenue |
| No. 14-1253 | La. Ct. App. 3d Cir. | 2015-06-24 | — | Bridges v. Nelson Industrial Steam Co. |
| No. 2014 CA 0960 | La. Ct. App. 1st Cir. | 2015-06-05 | — | Coastal Drilling Co. v. Dufrene |
| No. 2014 CA 0878 | La. Ct. App. 1st Cir. | 2015-03-19 | — | Gamestop, Inc. v. St. Mary Parish Sales & Use Tax Department |
| No. 14-CA-563 | La. Ct. App. 5th Cir. | 2014-12-23 | — | Normand v. Cox Communications Louisiana, LLC |
| No. 13-1051 | La. Ct. App. 1st Cir. | 2014-02-12 | — | Bridges v. Cepolk Corp. |
| No. 12-CA-797 | La. Ct. App. 5th Cir. | 2013-05-23 | — | Normand v. 1st Lake Realty, Inc. |
| No. 2012-C-2056 | La. | 2013-03-19 | — | TIN, Inc. v. Washington Parish Sheriff's Office |
| Nos. CA 12-477, CA 12-478, CA 12-479 | La. Ct. App. 1st Cir. | 2012-11-07 | Affirmed | Bridges v. Nelson Industrial Steam Co. |
| No. 2012 CA 0156 | La. Ct. App. 1st Cir. | 2012-07-02 | — | Tin, Inc. v. Washington Parish Sheriff's Office |
| No. 11-CA-308 | La. Ct. App. 5th Cir. | 2011-12-28 | Reversed and rendered | Normand v. Randazzo |
| 2010-CA-0905 | La. Ct. App. 1st Cir. | 2010-12-08 | — | Bridges v. PRODUCTION OPERATORS, INC. |
| 2009 CA 1423 | La. Ct. App. 1st Cir. | 2010-05-07 | Reversed and remanded | DILLARD'S, INC. v. Kennedy |
| 2009 CA 1971 | La. Ct. App. 1st Cir. | 2010-05-07 | Affirmed | Bridges v. AMEDISYS, INC. |
| 2008 CA 1006 | La. Ct. App. 1st Cir. | 2009-06-25 | — | Columbia Gulf Transmission Co. v. Bridges |
| 2007-CA-0648 | La. Ct. App. 4th Cir. | 2007-12-12 | — | Bridges v. Production Operators, Inc. |
| 42,023-CA | La. Ct. App. 2d Cir. | 2007-04-04 | — | International Paper, Inc. v. Bridges |
| 2006 CA 0064 | La. Ct. App. 1st Cir. | 2006-11-03 | — | R & B Falcon Drill. v. Lafourche Parish Sch. Bd. |
| 2004-C-1484 | La. | 2006-09-15 | — | Word of Life Christian Center v. West |
| 2005-CA-0865 | La. Ct. App. 4th Cir. | 2006-04-26 | Affirmed | Awc, Inc. v. Csf Construction, Inc. |
| 2004 CA 2361 | La. Ct. App. 1st Cir. | 2005-11-04 | — | Louisiana Power and Light Co. v. Slaughter |
| 2004-C-1089 | La. | 2005-06-29 | — | Mallard Bay Drilling, Inc. v. Kennedy |
| 2003 CA 2196 | La. Ct. App. 1st Cir. | 2004-09-17 | — | Wabash Power Equipment Co. v. Lindsey |
| 2003-CA-1444 | La. Ct. App. 4th Cir. | 2004-03-31 | Affirmed | Pontchartrain Materials Corp. v. PLAQUEMINES PARISH GOVERN. |
| 37,914-CA | La. Ct. App. 2d Cir. | 2003-12-10 | — | Willis-Knighton Med. Ctr. v. Caddo-Shreveport Sales |
| 2003-C-0115 | La. | 2003-10-21 | — | Anthony Crane Rental, LP v. Fruge |
| 2002 CA 0648 | La. Ct. App. 1st Cir. | 2003-03-28 | Affirmed | Ip, Co. v. East Feliciana Parish School Bd. |
| 2002-C-1680 | La. | 2003-02-25 | — | F. Miller & Sons v. Calcasieu School Bd. |