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F. MILLER & SONS v. CALCASIEU SCHOOL BD.

No. 2002-C-1680.

838 So.2d 1269 (2003)

F. MILLER & SONS, INC. and Lake Charles Harbor & Terminal District v. CALCASIEU PARISH SCHOOL BOARD, Rufus Fruge, Jr., as Director of Calcasieu Parish Sales & Use Tax Department, etc.

Supreme Court of Louisiana.

February 25, 2003.

Attorney(s) appearing for the Case

William T. Fontenot, Russell J. Stutes, Jr., John M. Veron, Scofield, Gerard, Veron, Singletary & Pohorelsky, for Appellant.

Christopher J. Dicharry, Phyllis D. Sims, Kean, Miller, Hawthorne, D'Armond, McCowan & Jarma; Michael H. Schwartzberg, Lake Charles, Robert "Rick" Bryant, District Attorney, Terry J. Manuel, Asst. District Attorney, Michael K. Dees, Lake Charles, for Respondent.

Wayne J. McDougall, John F. Rowley, Chalmette, for Bernard Harbor & Terminal District (Amicus Curiae).

Joel T. Chaisson, Hahnville, Sarah C. Leary, Westwego, for Port of South Louisiana (Amicus Curiae).

Charles G. Tutt, Shreveport, for Caddo-Bosiser Parishes Port Commission (Amicus Curiae).

Robert F. Mulhearn, Jr., Robert R. Ranier, for Livingston Parish School Board, St. Mary Parish Council, Parish of West Baton Rouge (Amicus Curiae).

Dorrell J. Brister, Bradley L. Drell, Alexandria, Gregory B. Upton, Alexandria, for Rapides Parish Sales & Use Tax Dept. (Amicus Curiae).

VICTORY, J.

We granted a writ in this case to determine whether the Lake Charles Harbor & Terminal District, a/k/a the Port of Lake Charles (the "Port"), entered into a valid agency agreement with F. Miller & Sons, Inc. ("Miller"), whereby Miller was the Port's agent for the purpose of purchasing materials for use on a public contract and therefore no sales and use taxes were due on these purchases pursuant to La. R.S. 47:301(8)(c). After reviewing the record...

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