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BRIDGES v. NELSON INDUS. STEAM CO.

No. 2015-C-1439.

190 So.3d 276 (2016)

Cynthia BRIDGES, Sec., Dept. of Rev., State of Louisiana v. NELSON INDUSTRIAL STEAM CO. Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and use Tax Dept., et al. Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and use Tax Dept., et al.

Supreme Court of Louisiana.

May 3, 2016.

Attorney(s) appearing for the Case

Kean Miller, LLP, Christopher J. Dicharry , Linda Sarradet Akchin , Angela Whitaker Adolph , Jason Raphael Brown , Baton Rouge, LA, Stockwell, Sievert, Viccellio, Clements & Shaddock, William Boyce Monk , Emmett Cary Sole , Lake Charles, LA, Henry Alan McCall , for Applicant.

Stutes & Lavergne, LLC, Russell Joseph Stutes, Jr. , Lake Charles, LA, for Respondent.

Jesse R. Adams, III , New Orleans, LA, for Louisiana Pulp and Paper and the Council on State Taxation.

Nelson Industrial Steam Company ("NISCO") is in the business of generating electric power in Lake Charles, Louisiana. As part of its venture, NISCO sells multiple products: steam, electricity and ash. Limestone is bought and used for the dual purpose of inhibiting sulfur in the production of electricity and producing ash. NISCO...

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