Case Name: The LIVINGSTON PARISH SCHOOL BOARD, through its SALES AND USE TAX DIVISION v. LOUISIANA MACHINERY COMPANY, L.L.C.; Livingston Parish School Board, through its Sales and Use Tax Division v. Louisiana Machinery Rentals, L.L.C.
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 2014-01-17
Citations: 130 So. 3d 334
Docket Number: No. 2012-C-1585
Parties: The LIVINGSTON PARISH SCHOOL BOARD, through its SALES AND USE TAX DIVISION v. LOUISIANA MACHINERY COMPANY, L.L.C. Livingston Parish School Board, through its Sales and Use Tax Division v. Louisiana Machinery Rentals, L.L.C.
Judges: 
Reporter: Southern Reporter, Third Series
Volume: 130
Pages: 334–334

Head Matter:
The LIVINGSTON PARISH SCHOOL BOARD, through its SALES AND USE TAX DIVISION v. LOUISIANA MACHINERY COMPANY, L.L.C. Livingston Parish School Board, through its Sales and Use Tax Division v. Louisiana Machinery Rentals, L.L.C.
No. 2012-C-1585.
Supreme Court of Louisiana.
Jan. 17, 2014.

Opinion:
In re Louisiana Machinery Rentals, L.L.C.; — Defendant; Applying For Writ of Certiorari and/or Review, Parish of Livingston, 21st Judicial District Court Div. F, No. 130,695 C/W 130,691; to the Court of Appeal, First Circuit, No. 2011 CA 1235 C/W 2011 CA 1236.
Granted. The application is remanded to the court of appeal, which is instructed to consider the matter in light of this court's recent opinions in Washington Parish Sheriffs Office v. Louisiana Machinery Company, LLC, 13-0583 (La.10/15/13), 126 So.3d 1273, and Catahoula Parish School Bd. v. Louisiana Machinery Company, LLC, 12-2504 (La.10/15/13), 124 So.3d 1065.