# Thomas v. Bridges

> Supreme Court of Louisiana · May 7, 2014 · 144 So. 3d 1001

URL: https://www.frixlaw.com/law-library/cases/4813196

## Case

- **Full name:** Robert L. THOMAS v. Cynthia BRIDGES, Secretary Department of Revenue, State of Louisiana
- **Court:** Supreme Court of Louisiana
- **Decided:** May 7, 2014
- **Citations:** 144 So. 3d 1001; 2014 La. LEXIS 1147; 2014 WL 1800076
- **Precedential status:** Published
- **Opinion:** Concurrence by Guidry
- **Judges:** Clark, Guidry, Knoll, Reasons, Victory
- **Cited by:** 20 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4813196

## How later opinions describe it (automated extraction)

- 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
- holding Louisiana could not assess sales tax on Louisiana resident’s use of Montana LLC to purchase rec- reational vehicle

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4813196. Public record. Not legal advice.