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COLUMBIA GULF TRANSMISSION v. BROUSSARD

No. CA 93 1161.

637 So.2d 733 (1994)

COLUMBIA GULF TRANSMISSION COMPANY v. Arnold A. BROUSSARD, Secretary, Louisiana Department of Revenue and Taxation.

Court of Appeal of Louisiana, First Circuit.

May 20, 1994.

Attorney(s) appearing for the Case

James A. Burton, J. Thomas Hamrick, New Orleans, for plaintiff-appellee Columbia Gulf Transmission Co.

Robert G. Pugh, Shreveport, for defendant-appellant Ralph Slaughter, Secretary Department of Revenue and Taxation, State.

Before FOIL, PITCHER and PARRO, JJ.

FOIL, Judge.

At issue in this appeal is whether Louisiana may impose a use tax on natural gas used exclusively to fuel an interstate natural gas pipeline system. The trial court ruled that the compressor fuel was not subject to the use tax. We affirm.

DISCUSSION

Columbia Gulf Transmission Company (Columbia), a Delaware corporation, filed this lawsuit against Arnold Broussard, the Secretary of the Louisiana Department of Revenue and Taxation (Department...

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