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Regular Session, 2013
SENATE RESOLUTION NO. 168
BY SENATOR CORTEZ
SCHOOLS. Requests the Lafayette Parish School System to issue a response to the tax
dispute filed by the Acadiana District Dental Association.
A RESOLUTION1
To urge and request the Lafayette Parish School System to utilize all appropriate resources2
at its disposal to cause the issuance of an appropriate response to protests filed by3
dentists on the applicability of exemptions to local sales taxes granted in state law,4
based on sound legal reasoning, in as expeditious a manner as possible.5
WHEREAS, the Lafayette Parish School System (LPSS) has recently audited many6
dentists in Lafayette Parish for unpaid sales taxes, in many cases assessing local sales tax7
on dentist's lab bills for crowns, bridges, etc., in direct contradiction of R.S. 47:305(D)(1)(t),8
which specifically exempts these devices from both state and local sales taxes; and9
WHEREAS, LPSS has argued the applicability of an exception to the application of10
the exemption; and11
WHEREAS, the Acadiana District Dental Association (ADDA) attorney filed12
protests with LPSS on behalf of several of the audited dentists against the auditor's13
assessment of taxes on such items, and LPSS conducted a hearing to consider arguments in14
the matter on November 7, 2012; and15
WHEREAS, the ADDA attorney received a letter from the attorney representing16
LPSS dated March 25, 2013, in which the delay in issuing a ruling following the hearing was17
stated to be due to LPSS officials deciding they needed to retain "expert bond counsel" but18 SR NO. 168
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that LPSS was pressing for an "early opinion"; and1
WHEREAS, while awaiting a ruling, the dentists who filed the protest are potentially2
accruing penalties and interest on their tax assessments and any other venues in which they3
might further argue their claims are effectively closed to them; and4
WHEREAS, the protesting dentists are seeking any reasonable remedy to conclude5
the inexplicable delay.6
THEREFORE, BE IT RESOLVED that the Senate of the Legislature of Louisiana7
does hereby urge and request the Lafayette Parish School System to utilize all appropriate8
resources at its disposal to cause the issuance of an appropriate response to protests filed by9
dentists on the applicability of exemptions to local sales taxes granted in state law, based on10
sound legal reasoning, in as expeditious a manner as possible.11
BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the12
president of the Lafayette Parish School System and the president of the Acadiana District13
Dental Association.14
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Jerry J. Guillot.
DIGEST
Cortez SR No. 168
Requests the Lafayette Parish School System to utilize all appropriate resources at its
disposal to cause the issuance of an appropriate response to protests filed by dentists on the
applicability of exemptions to local sales taxes granted in state law, based on sound legal
reasoning, in as expeditious a manner as possible.