Louisiana Court of Appeal March 23, 2016, No. 15-1111 (Topshelf Sports, Inc. v. Simpson)

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United States · · · 23-03-2016

GREMILLION, Judge.

11Topshelf Sports, Inc. (Topshelf) appeals the Louisiana Board of Tax Appeal’s (BTA) assessment of $42,944.19 against it, representing unpaid sales taxes, penalties, and interest. For the following reasons, we affirm.

FACTUAL AND PROCEDURAL BACKGROUND

Topshelf owns a nearly 32,000-square-foot metal building in Youngsville, Louisiana.

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