The interplay of sales tax and use tax in Louisiana has long created confusion among taxpayers and collectors alike. The recent case of Songy v. Bayou Bridge Pipeline, LLC, 2020-0860 (La. App. 1 Cir. 2/19/21); 2021 La. App. LEXIS 186 (Bayou Bridge), decided late last month by the Louisiana First Circuit Court of Appeal, is no exception and in fact perfectly illustrates such confusion regularly faced by taxpayers … and regularly presented to the Jones Walker SALT team. Thus, a discussion of this case is, in turn, a perfect way to kick off a multipart blog series addressing various issues we see regularly relating to the intersection/interaction/interplay of Louisiana’s sales tax provisions and corresponding use tax provisions. While these two taxes are meant to be complementary in nature, their statutory provisions are indeed different, and their application can have different results. We will delve into these differences. Continue reading >