Computer Software Taxation in Louisiana

The Department of Revenue in Louisiana assessed tax for the period 1994 to 1996 against The Shaw Group, Inc. (“Shaw”) based on the company’s receipt of services acquired to update and modify company’s software. The Nineteenth Judicial District Court Parish of East Baton Rouge, Louisiana (“Trial Court”) ruled in Shaw’s favor and the State of Louisiana Court of Appeal First Circuit (“Appellate Court”) affirmed stating that such services were not taxable before 1998.

The following questions have been addressed in this article:

Who are the parties in this case?
What is the factual background of the case?
What are the issues at bar in this case?
What did the court hold in this case?
How does this case affect the Taxability of Software?


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