On Monday, October 2, Judge Michael Caldwell of the Nineteenth Judicial District Court for the Parish of East Baton Rouge ruled that the Louisiana Chemical Association (the “LCA”) has standing to challenge the constitutionality of House Concurrent Resolution No. 8 (“HCR 8”). Specifically, the court found that the LCA is permitted to sue on behalf of its members, who are affected by HCR 8. As discussed in our previous post on HCR 8, the resolution partially suspends the exemption from Louisiana state sales and use tax for “business utilities” for July 1, 2015 through August 5, 2016.
The LCA filed its action to have the courts find that HCR 8 is unconstitutional on a number of grounds, including whether HCR 8 was passed by the appropriate number of votes in the House. Trial of the suit is set for December 7, 2015. If, however, Monday’s judgment is appealed, the trial may be pushed into 2016.