Calcasieu Parish School Board,sales & Tax Use Dept. v. Nelson Industrial Steam Co.

STATE OF LOUISIANA COURT OF APPEAL, THIRD CIRCUIT NUMBER 19-315 CALCASIEU PARISH SCHOOL BOARD SALES & USE DEPARTMENT, ET AL. VERSUS NELSON INDUSTRIAL STEAM COMPANY CONERY, J., concurs and assigns reasons. With regard to the legislature’s taxing authority, La.Const. art. 7, § 2 mandates that “[t]he levy of a new tax” or “an increase in an existing tax,” be enacted “by two-thirds of the elected members of each house of the legislature.” Act 3 was not, as the House of Representatives passed the measure by simple majority. It is clear that the amendment of La.R.S. 47:301(10)(c)(i)(aa)(III)(aaa)…