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PONTCHARTRAIN MATERIALS CORP. v. PLAQUEMINES PARISH GOVERN.

No. 2003-CA-1444.

871 So.2d 1171 (2004)

PONTCHARTRAIN MATERIALS CORPORATION v. The PLAQUEMINES PARISH GOVERNMENT, Geessler G. Saul, Sales Tax Supervisor of the Plaquemines Parish Government and Revenue Recovery Group, Inc.

Court of Appeal of Louisiana, Fourth Circuit.

March 31, 2004.

Attorney(s) appearing for the Case

Wayne G. Zeringue, Jr., Jones, Walker, Waechter, Poitevent, Carrere & Denegre, New Orleans, LA, for Plaintiff/Appellee.

David A. Woolridge, Jr., Roedel, Parsons, Koch, Blache, Balhoff & McCollister, Baton Rouge, LA, for Defendant/Appellee.

Johnette L. Martin, Assistant Parish Attorney, Plaquemines Parish Government, Belle Chasse, LA, for Defendant/Appellant.

(Court composed of Chief Judge JOAN BERNARD ARMSTRONG, Judge CHARLES R. JONES, and Judge Pro Tempore MOON LANDRIEU).

CHARLES R. JONES, Judge.

This appeal arises out of an action by Pontchartrain Materials Corporation (hereinafter "Pontchartrain") for a refund of sales and use taxes paid to the Plaquemines Parish Government (hereinafter "PPG") for freight charges and lease payments. The appellant, PPG, now seeks suspensive appeal of the district court judgment denying its motion for new trial in favor of the appellee, Pontchartrain. Alternatively, Pontchartrain cross-appeals the...

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