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UTELCOM analysis endorsed in Louisiana franchise tax nexus dispute

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In Bridges v. Polychim USA Inc., the Louisiana First Circuit Court of Appeal overturned a trial court’s summary judgment ruling that an out-of-state corporation was subject to the Louisiana franchise tax, and remanded the case back to the trial court for further consideration. The corporation’s primary connection to Louisiana was an indirect ownership interest in a general partnership doing business in Louisiana. The decision endorses the analysis undertaken by the same court in UTELCOM Inc. v. Bridges.

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