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F. MILLER & SONS, INC. v. CALCASIEU PARISH SCHOOL

Nos. 02-00016 to 02-00018.

817 So.2d 1261 (2002)

F. MILLER & SONS, INC., and Lake Charles Harbor & Terminal District v. CALCASIEU PARISH SCHOOL BOARD, Rufus Fruge, Jr. as Director of Calcasieu Parish Sales and Use Tax Dept., etc. Gravity Drainage District #4, Ward 3 of Calcasieu Parish, Louisiana and F. Miller & Sons, Inc. v. Calcasieu Parish School Board, Rufus Fruge, Jr. as Director of Calcasieu Parish Sales and Use Tax Dept., etc. Gravity Drainage District #4, Ward 3 of Calcasieu Parish, Louisiana and F. Miller & Sons, Inc. v. Calcasieu Parish School Board, Rufus Fruge, Jr. as Director of Calcasieu Parish Sales and Use Tax Dept., etc.

Court of Appeal of Louisiana, Third Circuit.

May 15, 2002.

Attorney(s) appearing for the Case

Christopher Dicharry, Kean, Miller, Hawthorne, D'Armond, McGowan & Jarman, L.L.P., Baton Rouge, LA, for Appellees: Gravity Drainage District 4 of Ward 3 & F. Miller & Sons.

Terry Manuel, Calcasieu Parish District Attorney's Office, Lake Charles, LA, for Appellee: Gravity Drainage District 4 of Ward 3 of Calcasieu Parish.

Russell J. Stutes, Jr., Todd Fontenot, Scofield, Gerard, Veron, Singletary & Pohorelsky, Lake Charles, LA, for Appellants: Calcasieu Parish School Board, Sales & Use Tax Department, Etc.

Court composed of NED E. DOUCET, C.J., ULYSSES GENE THIBODEAUX, and SYLVIA R. COOKS, Judges.

SYLVIA R. COOKS, Judge.

The Calcasieu Parish School Board appeals the trial court's judgment finding a private contractor hired by the Port of Lake Charles was exempt from paying sales taxes on materials purchased. For the following reasons, we affirm the judgment of the trial court.

FACTS

The Lake Charles Harbor & Terminal District, a/k/a, the Port of Lake Charles (hereafter the Port), operates a deepwater port located in Calcasieu Parish. The...

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