holding Louisiana could not assess sales tax on Louisiana resident's use of Montana LLC to purchase recreational vehicle
How later courts described this case
- holding Louisiana could not assess sales tax on Louisiana resident's use of Montana LLC to purchase recreational vehicle
- holding Louisiana could not assess sales tax on Louisiana resident's use of Montana LLC *532 to purchase recreational vehicle
Written by the judges who cited it.
The opinion
GUIDRY, Justice,
concurs and assigns additional reasons.
hWhile I concur in the majority analysis and result, I write additionally to encourage the legislature to revisit this area of the law on foreign limited liability corporations formed solely for the purpose of sales *1011 tax avoidance on purchases made in Louisiana. As the facts of this case suggest, the law may be susceptible to abuse.