The Louisiana Supreme Court recently handed down a decision in Bridges v. Autozone Properties, Inc. The court determined that the Autozone real estate investment trust had adequate presence in the state of Louisiana to be subject to the jurisdiction of Louisiana’s courts. Although the court suggests that it did not reach the question of the tax liability of AutoZone, the decision contains many pages of discussion re: nexus to tax and states, “Since the taxing jurisdiction, Louisiana, has helped to create the income, it should not be prevented from assessing a constitutionally permissible share of those gains in the form on income taxes for the support of government.” The Court reversed the granting of AutoZone’s exception of lack of personal jurisdiction and remanded the case for further proceedings.
