Columbia Gulf Transmission Co. v. Broussard

hWATSON, Justice.1

The primary issue is whether LSA-R.S. 47:305E(1) or the United States Constitution’s Commerce Clause prohibits a Louisiana use tax on “compressor fuel”. Compressor fuel is natural gas which is diverted from an interstate pipeline to power the compressors which propel the natural gas through the pipeline.

| .¡FACTS

Columbia Gulf Transmission Company, a Delaware corporation doing business in Louisiana, transports natural gas from offshore Louisiana to its affiliate in Kentucky through underground interstate pipelines. The gas loses pressure during the journey and is recompressed…