further processing tax

Subscribe to further processing tax via RSS

Bridges v. Nelson Industrial Steam Company, Inc. and Recent Amendments to Louisiana’s Further Processing Exclusion from Sales and Use Tax

By Linda Akchin on September 13, 2016

Posted in Business and Corporate, Business Litigation, Energy, Louisiana In General, Oil & Gas, State and Local Taxation

INTRODUCTION

Louisiana law imposes a sales tax on “sales at retail.” “Sale at retail” is defined in the sales tax law, and the definition provides that the term does not include “sales of materials for further processing into tangible personal property for sale at retail.” This provision is commonly referred to as the “further processing…

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…

Menu

Louisiana Law Blog

further processing tax

Bridges v. Nelson Industrial Steam Company, Inc. and Recent Amendments to Louisiana’s Further Processing Exclusion from Sales and Use Tax

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

Louisiana Law Blog

About the Firm