Case Name: NELSON INDUSTRIAL STEAM CO. v. CALCASIEU PARISH SCHOOL SYSTEM SALES AND USE TAX DEPT., et al.
Court: Louisiana Court of Appeal
Jurisdiction: Louisiana
Decision Date: 2015-06-24
Citations: 169 So. 3d 810
Docket Number: No. 14-1253
Parties: NELSON INDUSTRIAL STEAM CO. v. CALCASIEU PARISH SCHOOL SYSTEM SALES AND USE TAX DEPT., et al.
Judges: Court composed of ULYSSES GENE THIBODEAUX, Chief Judge, BILLY HOWARD EZELL, and JOHN E. CONERY, Judges.
Reporter: Southern Reporter, Third Series
Volume: 169
Pages: 810–811

Head Matter:
NELSON INDUSTRIAL STEAM CO. v. CALCASIEU PARISH SCHOOL SYSTEM SALES AND USE TAX DEPT., et al.
No. 14-1253.
Court of Appeal of Louisiana, Third Circuit.
June 24, 2015.
H. Alan McCall Stockwell, Sievert, Vic-cellio, Clements & Shaddock, Lake Charles, LA, for Defendant/Appellant— Nelson Industrial Steam Co.
Christopher J. Dicharry, Linda S. Akch-in, Kean Miller, LLP, Baton Rouge, LA, for Defendant/Appellant — Nelson Industrial Steam Co.
Russell J. States, Jr. States & Lav-ergne, LLC, Lake Charles, Louisiana, for Plaintiffs/Appellees — Cynthia Bridges, Sec., Dept, of Rev., State of Louisiana; Calcasieu Parish School System Sales & Use Tax Dept., and John Collins, Tax Administrator.
Cheryl M. Kornick, Liskow & Lewis, New Orleans, LA, Brief of Amicus Curiae — Louisiana Chemical Association.
Court composed of ULYSSES GENE THIBODEAUX, Chief Judge, BILLY HOWARD EZELL, and JOHN E. CONERY, Judges.

Opinion:
THIBODEAUX, Chief Judge.
L For the reasons discussed in the consolidated case of Cynthia Bridges, Sec., Dept. Of Rev., State Of Louisiana v. Nel son Industrial Steam Co., 14-1250 (La.App. 3 Cir. 6/24/15), 169 So.3d 711, the judgment of the trial court is affirmed. Costs of this appeal are assessed against NISCO.
AFFIRMED.
CONERY, J., dissents and assigns reasons.