Bridges v. Nelson Industrial Steam Co.

hThe central issue in these four consolidated cases is whether NISCO’s purchase of limestone used in its manufacture of electricity, steam, and ash should be excluded from sales tax pursuant to La.R.S. 47:301(10)(c)(i)(aa), expressly referred to by the supreme court as the “further processing exclusion.” Int’l Paper Inc. v. Bridges, 07-1151 (La.1/16/08), 972 So.2d 1121, 1128. The statute at issue providing for the exclusion states, “The term ‘sale at retail’ does not include sale of materials for further processing into articles of tangible personal property for sale at retail.” La.R.S.…