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LAFAYETTE PARISH SCHOOL BD. v. STATE, DEPT. OF REV. AND TAX.

No. 97-519.

701 So.2d 734 (1997)

LAFAYETTE PARISH SCHOOL BOARD, SALES TAX DIVISION, Plaintiff-Appellee, v. STATE of Louisiana, THROUGH the DEPARTMENT OF REVENUE AND TAXATION, and Leon R. Tarver, II, Secretary, Department of Revenue, Defendant, Baker Hughes Inteq, division of Baker Hughes Oilfield Operations, Inc., Intervenor-Appellant.

Court of Appeal of Louisiana, Third Circuit.

October 29, 1997.

Attorney(s) appearing for the Case

Ralph Edward Kraft, Frederick Douglas Gatz, Jr., Charles A. Mouton, Lafayette, Joel Gerard Davis, Oakdale, for Lafayette Parish School Board, Sale Tax Division.

Marlon Van Harrison, Cheryl L. Duvieilh, Baton Rouge, for State of La., Through Dept. of Rev. & Tax., et al.

Eddy Manuel Quijano, Baton Rouge, B. Troy Villa, New Orleans, for Baker Hughes Inteq., et al.

Robert Evans Harroun, III, Martha Shellington Hess, Baton Rouge, for Richard P. Ieyoub, Attorney General.

Bruce James Oreck, New Orleans, Nicole Crighton, Erie, CO, for Anadrill, Inc., et al.

Before WOODARD, SULLIVAN and PICKETT, JJ.

SULLIVAN, Judge.

This suit involves the temporal applicability of a legislative act that allows a taxpayer to elect an alternative method of computing the use tax on measurement-while-drilling (MWD) systems. Intervenor-appellant, Baker Hughes Inteq, appeals from a summary judgment rendered by the trial court in favor of plaintiff-appellee, the Lafayette Parish School Board, Sales Tax Division. The trial court decreed that Act 719 of the 1990 Louisiana Legislature...

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