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
CLARK, Justice,
concurs and assigns reasons.
| because I see no actual violation of the letter of the law in this matter, I concur with the result reached by the majority. However, I am concerned that the spirit of the law is not being protected. The potential for abuse in allowing the creation of sham entities to avoid the payment of taxes has policy implications that are worthy of the legislature’s attention.