Agile Consulting Group Recovers State Tax Refunds for 161 Louisiana Nursing Homes and Adult Residential Care Providers
The Louisiana Board of Tax Appeals ruling prevents double taxation on food for vulnerable
seniors, reaffirming the policy to lower elder care costs
ATLANTA, Oct. 23, 2025 /PRNewswire/ — Agile Consulting Group, sales tax exemption and compliance experts, today announced a significant victory on behalf of elderly residents and healthcare providers across Louisiana with the state Supreme Court denying a writ application in the long-running sales tax dispute, Camelot of North Oaks, LLC, et. al. v. Tangipahoa Parish School System, Sales and Use Tax Division (No. 2025-C-00783).
Agile Consulting Group led the four-year long dispute, which ultimately led to the recovery of refunds for over 161 parish filings.
The ruling focused on the central issue of whether the nursing home and adult care facilities’ provision of a prepared meal to a resident, as a part of a bundled fee, constitutes a “sale for resale” and is therefore exempt from sales tax.
Louisiana generally exempts the sale of meals to nursing home residents from sales tax to minimize costs for vulnerable elderly citizens. The court’s interpretation of the “sale for resale” rule supports this underlying public policy by ensuring tax is removed at the earliest point in the supply chain.
“The complexity of modern sales tax law often requires judicial clarity, and the Louisiana Supreme Court has provided exactly that,” said Aaron Giles, Founder and Managing Principal at Agile Consulting Group. “This ruling establishes a firm, logical line that respects the integrity of the ‘sale for resale’ exemption and supports the mission of senior care providers, and we were happy to play a role in this process.”
The key impacts of the decision:
“The efforts made by Agile to spearhead this effort fundamentally enhanced our operational budgeting,” said Ryan C. Marcomb, owner and CFO, of Summerfield of Hammond, Summerfield Retirement Community, and Anderson Memory Care. “When our facilities are already operating on limited budgets, these savings become immediate, unencumbered capital that we can strategically use for other necessities that bring value and comfort to our residents.”
The litigation successfully argued against the Tangipahoa Parish School System’s claim that the meals were merely a non-taxable component of the broader service. The Louisiana Board of Tax Appeals and the Court of Appeals previously agreed with the facilities, and the Supreme Court’s denial of the writ application effectively closes the case.
