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MONSANTO v. ST. CHARLES PARISH SCH. BD.

No. 93-CA-847.

638 So.2d 257 (1994)

MONSANTO COMPANY v. ST. CHARLES PARISH SCHOOL BOARD, et al.

Court of Appeal of Louisiana, Fifth Circuit.

Rehearing Denied July 18, 1994.

Attorney(s) appearing for the Case

Gary A. Bezet, Linda S. Akchin, Kean, Miller, Hawthorne, D'Armond, McCowan & Jarman, L.L.P., Baton Rouge, for plaintiff-appellant.

Roy M. Lilly, Jr., Sanford & Lilly, a Law Corp., Gibsland, for defendants-appellees.

Before BOWES, WICKER and CANNELLA, JJ.

WICKER, Judge.

This matter comes before us on appeal by Monsanto Company, which owns a chemical plant in St. Charles Parish. Monsanto sued the St. Charles Parish School Board and the board's Director of Tax Collections (who are responsible for the collection of all parish sales and use taxes) for refund of sales taxes paid under protest by Monsanto. Monsanto also sought recovery of the penalties and interest it paid on those taxes. The trial court found the taxes...

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