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Nucor Loses Louisiana High Court Case on Sales Tax Appeal Timing

June 30, 2022, 6:42 PM

An appeals court ruling allowing a Nucor Corp. subsidiary’s sales tax appeal to proceed “could indefinitely extend a refund claim,” rendering statutory deadlines “meaningless,” the Louisiana Supreme Court ruled.

Nucor Steel Louisiana LLC filed its appeal seeking an $821,091 sales and use tax refund almost a year after the deadline, under the high court’s reading. The statute at issue allows a taxpayer to appeal within 90 days of a refund denial, or between a year and 18 months after it files the claim if the collector fails to render a decision during that time, as was ...