Louisiana Appeals Board Partially Grants Taxpayer Sales Tax Refund

The Louisiana Board of Tax Appeals June 5 issued a decision regarding Taxpayer’s claim for a refund of sales and use taxes paid. Taxpayer, a company operating a Medicare-certified dialysis clinic, filed a motion for partial summary judgments seeking a refund on the sales and use tax paid on prescription drugs purchased. The Board partially granted Taxpayer’s motion for partial summary judgment and ruled that the company was entitled to a refund for tax periods from May 1, 2017, through Dec. 31, 2021, as calculated in the affidavit, with interest provided by law. However, the Board denied Taxpayer’s claim for ...