Legal Opinion
Columbia Gulf Transmission Co. v. Bridges
Louisiana Court of Appeal
Decided June 25, 2009No. 2008 CA 1006PublishedCited by 2 opinions
1Opinion of the CourtParro, J.
12At issue in this appeal is whether the Louisiana Department of Revenue (Department) may impose a sales tax on customer-supplied natural gas used by a gas transmission company to power the compressors used in its natural gas pipeline system. After concluding that the “compressor fuel” was not subject to a sales tax, the trial court ordered a refund of the payments of sales taxes that had been made under protest. The Department appealed. For the reasons that follow, we reverse and remand.
Factual Background and Procedural History
Columbia Gulf Transmission Company (Columbia), a Delaware…
2Cases cited13 opinions
- Smith v. Our Lady of the Lake Hospital, Inc.Supreme Court of Louisiana · 1994
- Church Point Wholesale Beverage Co., Inc. v. TarverSupreme Court of Louisiana · 1993
- Rambo v. WalkerLouisiana Court of Appeal · 1997
- Jarrell v. CarterLouisiana Court of Appeal · 1993
- Bel Oil Corporation v. FontenotSupreme Court of Louisiana · 1959
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3Cited by2 opinions
- Jazz Casino Company, L.L.C. v. Cynthia Bridges, in her capacity as the Secretary of the Louisiana Department of Revenue, and the Louisiana Department of RevenueLouisiana Court of Appeal · 2020
- N.C. Dep't of Revenue v. Asphalt Emulsion Indus., LLCNorth Carolina Business Court · 2026