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.

_JjAs noted in the majority opinion, this matter came before this court previously following a summary judgment in Bridges v. Nelson Indus. Steam Co., 13-0171 (La.3/8/13), 108 So.3d 1168. In a per cu-riam, the summary judgment in favor of the tax collector was reversed, with a finding that “genuine issues of material fact exist,” Id., as to whether the limestone is “material for further processing, and as such, [is] purchased, with the purpose of inclusion in the end products.” See International Paper, Inc. v. Bridges, 07-1151, p. 19 (La.1/16/08), 972 So.2d 1121, 1133-34. On remand, the lower…