Willis-Knighton Medical Center v. Caddo-Shreveport Sales and Use Tax Commission
Louisiana Supreme Court
903 So. 2d 1071 (2005)
- Written by Carolyn Strutton, JD
Facts
Willis-Knighton Medical Center (the hospital) (plaintiff) operated nonprofit hospitals in Caddo Parish, Louisiana. The hospital paid sales and use taxes to the Caddo-Shreveport Sales and Use Tax Commission (the tax commission) (defendant). The tax commission determined that repair and maintenance costs on nuclear cameras within the hospitals were subject to taxation because the cameras were movable property. The hospital paid the taxes under protest, alleging that the cameras amounted to component parts of a building and therefore immovable property under Louisiana state law, which would make them exempt from taxation. The hospital sued the tax commission to recover these taxes. The trial court held that the cameras were immovable property under Louisiana law and that the hospital was entitled to a refund of the taxes. The tax commission appealed. The court of appeal reversed the trial court’s decision, holding that the cameras did not amount to immovable property. The Louisiana Supreme Court granted the hospital’s writ of certiorari to determine whether the cameras were in fact component parts of a building and therefore immovable property.
Rule of Law
Issue
Holding and Reasoning (Weimer, J.)
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