SIMONS PETROLEUM, INC. v. FALGOUT

No. 2004-C-0695.

888 So.2d 213 (2004)

SIMONS PETROLEUM, INC. v. Dane FALGOUT, Sales Tax Collector, for the Sales & Use Tax Department of the Pointe Coupee Parish Police Jury.

Supreme Court of Louisiana.

November 24, 2004.


WRIT GRANTED WITH ORDER.

For the reasons expressed in Ocean Energy, Inc. v. Plaquemines Parish Government, 04-0066 (La.07/06/04), 880 So.2d 1, we conclude that La. Const. art. VII, Section 4(C) prohibits the taxation by political subdivisions of off-road diesel fuel that is burned to produce motion in a machine or engine, or is a combustible used in the generation of motive power. Consequently, the judgment of the court of...

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