Chris Dicharry

Louisiana Second Circuit Court of Appeal Rejects Disguised “Primary Purpose” Test for Application of the Further Processing Exclusion from Sales Tax to Dual Purpose Materials

By Linda Akchin on February 12, 2016

Posted in Business and Corporate, Louisiana In General, State and Local Taxation

Kean Miller partner Linda S. Akchin represented Graphic Packaging International in its initial trial and appeal.

Since 1948, Louisiana’s General Sales Tax Law has provided an incentive to the manufacturing industry in the form of an exclusion from tax for materials purchased for further processing into tangible personal property for sale at retail. Undoubtedly, this…

Recent Developments Regarding the Business Utilities Tax Payments and Taxpayer’s Rights to Protest

By Kean Miller on August 19, 2015

Posted in Business and Corporate, Louisiana Electric Utility Regulation, Louisiana In General, State and Local Taxation

As is now widely known, the Louisiana Legislature has adopted HCR No. 8, which purports to suspend the sales tax exemptions business utilities effective July 1, 2015. On July 1, 2015, the Louisiana Chemical Association (“LCA”) filed a declaratory judgment proceeding attacking the validity of HCR No. 8. The Legislature and the Louisiana Department of…

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Louisiana Law Blog

Chris Dicharry

Louisiana Second Circuit Court of Appeal Rejects Disguised “Primary Purpose” Test for Application of the Further Processing Exclusion from Sales Tax to Dual Purpose Materials

Recent Developments Regarding the Business Utilities Tax Payments and Taxpayer’s Rights to Protest

Louisiana Law Blog

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