Word of Life Christian Center v. West

_[¿FOIL, J.

The defendant, Mark West, Administrator of the Ascension Parish Sales and Use Tax Authority (“Collector”), challenges the trial court judgment that granted summary judgment in favor of the plaintiff, Word of Life Christian Center. That judgment abated the Collector’s tax assessment against Word of Life and ordered the Collector to refund the amounts paid under protest. For the reasons that follow, we affirm.

*214FACTS AND PROCEDURAL BACKGROUND

Word of Life purchased two aircraft for transportation to various religious functions, both in and out of Louisiana. Both planes were purchased…