Legal Opinion
Bridges v. Nelson Industrial Steam Co.
Louisiana Court of Appeal
Decided November 7, 2012No. Nos. CA 12-477, CA 12-478, CA 12-479PublishedCited by 6 opinions
1Opinion of the Court
EZELL, Judge.
b Nelson Industrial Steam Company (NISCO) appeals the decision of the trial court granting summary judgment in favor of the Louisiana Department of Revenue (the State) and the Calcasieu Parish School System Sales and Use Tax Department (Calcasieu) in three consolidated cases concerning the application of the further processing exclusion from sales tax to its purchases of limestone and sand. For the following reasons, we hereby affirm the judgments of the trial court.
NISCO manufactures electricity and steam using Circulating Fluidized Boiler (CFB) technology. The CFBs produce heat…
2Cases cited10 opinions
- Supreme Services v. Sonny Greer, Inc.Supreme Court of Louisiana · 2007
- Traigle v. PPG Industries, Inc.Supreme Court of Louisiana · 1976
- Vulcan Foundry, Inc. v. McNamaraSupreme Court of Louisiana · 1982
- BP Oil Co. v. Plaquemines Parish Gov.Supreme Court of Louisiana · 1995
- International Paper, Inc. v. BridgesSupreme Court of Louisiana · 2008
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3Cited by6 opinions
- Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. C/W Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and Use Tax Dept. C/W Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. C/W Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and Use Tax Dept.Supreme Court of Louisiana · 2016
- Bridges v. Nelson Industrial Steam Co.Louisiana Court of Appeal · 2015
- Bridges v. Nelson Indus. Steam Co.Louisiana Court of Appeal · 2018
- Cynthia Bridges, SEC. Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co.Louisiana Court of Appeal · 2015
- Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. C/W Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and Use Tax Dept. C/W Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. C/W Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and Use Tax Dept.Supreme Court of Louisiana · 2016
1 more not listed; retrieve them via the Exa API.