Computer Software Taxation in LouisianaThe 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.
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