Court Opinion

ID: 9657288
Source: CourtListenerOpinion
Date Created: 2023-08-23 20:18:51.144694+00
Date Added: 2024-06-11T13:10:42.308174
License: Public Domain

McCLENDON, J.,
concurs and assigns reasons.
Ill respectfully concur. I find that there was a transfer of possession for consideration, which falls within the broad definition of sale set forth in LSA-R.S. 47:301(12). Therefore, I do not believe it necessary to reach the issue of whether a taxable barter or exchange occurred or to reanalyze Bridges v. Production Operators, Inc., 07-0648 (La.App. 4 Cir. 12/12/07), 974 So.2d 54.