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COLUMBIA GULF TRANSMISSION CO. v. BROUSSARD

No. 94-C-1650.

653 So.2d 522 (1995)

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

Supreme Court of Louisiana.

April 10, 1995.

Attorney(s) appearing for the Case

Robert G. Pugh, Pugh, Pugh, & Pugh, Shreveport, for applicant.

James A. Burton, Joseph T. Hamrick, Jr., Simon, Peragine, Smith & Redfearn, New Orleans, for respondent.

Bruce J. Oreck, New Orleans, for Bruce J. Oreck amicus curiae.

John H. Cheatham, III, Washington, DC, for Interstate Natural Gas Ass'n amicus curiae.

WATSON, Justice.1

The primary issue is whether LSA-R.S. 47:305E(1) or the United States Constitution's Commerce Clause prohibits a Louisiana use tax on "compressor fuel". Compressor fuel is natural gas which is diverted from an interstate pipeline to power the compressors which propel the natural gas through the pipeline.

FACTS

Columbia Gulf Transmission Company, a Delaware corporation doing business in Louisiana, transports...

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