Chicago Bridge & Iron Co. v. Collector of Revenue

BAILES, Judge Pro Tem.

This matter is before us at this time on a motion by the Collector of Revenue, State of Louisiana (Collector) to transfer this appeal to the Supreme Court of Louisiana. The ground for the motion is that Article VII, Section 10 of the Louisiana Constitution of 1921 vests appellate jurisdiction in the Supreme Court in cases in which the constitutionality or legality of any tax levied by the state is contested.

Chicago Bridge and Iron Company (CBI) was assessed by the Collector with Louisiana Sales-Use Tax which it paid under protest. This suit was brought to reclaim the…