Case Name: Cynthia BRIDGES, Sec., Dept. of Rev., State of Louisiana v. NELSON INDUSTRIAL STEAM CO.
Court: Louisiana Court of Appeal
Jurisdiction: Louisiana
Decision Date: 2015-06-24
Citations: 169 So. 3d 809
Docket Number: No. 14-1252
Parties: Cynthia BRIDGES, Sec., Dept. of Rev., State of Louisiana v. NELSON INDUSTRIAL STEAM CO.
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: 809–810

Head Matter:
Cynthia BRIDGES, Sec., Dept. of Rev., State of Louisiana v. NELSON INDUSTRIAL STEAM CO.
No. 14-1252.
Court of Appeal of Louisiana, Third Circuit.
June 24, 2015.
H. Alan McCall, Stockwell, Sievert, Vic-cellio, Clements & Shaddock, Lake Charles, LA, for Defendani/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, LA, for Plaintiffs/Appellees — Cynthia Bridges, Sec., Dept, of Rev., State of Louisiana; Calca-sieu 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.
For the reasons discussed in the consolidated case of Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson 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.