Complimentary hotels rooms possibly subject to sales and use tax (Louisiana)

The Board of Tax Appeals denied a taxpayer’s peremptory exception of no cause of action (i.e., motion to dismiss on the grounds that the plaintiff cannot prove any set of facts which would entitle it to relief) in a case in which the Louisiana Department of Revenue alleged that the taxpayer owed sales and use tax on complimentary hotel rooms and poolside cabanas provided to patrons of the taxpayer’s casino.

Source: kpmg.com

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