Louisiana Court of Appeal October 24, 2012, No. 12-422 (Concordia Parish School Board v. Louisiana Machinery Rentals, LLC)

GENOVESE, Judge.

Lin this sales and use tax case, Defendant, Louisiana Machinery Rentals, LLC (LMR), appeals the grant of a partial summary judgment enforcing the assessment of the taxing authorities, Plaintiffs, Con-cordia Parish School Board, Concordia Parish Hospital District # 1, Concordia Parish Police Jury, City of Vidalia, and Town of Ferriday.