LOUISIANA POWER AND LIGHT CO. v. SLAUGHTER

No. 2004 CA 2361.

917 So.2d 532 (2005)

LOUISIANA POWER AND LIGHT COMPANY v. Ralph SLAUGHTER, Secretary of State of Louisiana, Department of Revenue and Taxation Louisiana Power and Light Company v. Ben Morrison, Secretary of State of Louisiana, Department of Revenue and Taxation.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied December 28, 2005.


Attorney(s) appearing for the Case

Robert S. Angelico, Cheryl M. Kornick, New Orleans, Counsel for Plaintiff/Appellant Entergy Louisiana, Inc.

Franklin J. Foil, Baton Rouge, Counsel for Defendant/Appellee Secretary, Louisiana Department of Revenue and Taxation.

Before: KUHN, GUIDRY, and PETTIGREW, JJ.


KUHN, J.

These consolidated appeals address whether plaintiff, Louisiana Power & Light Company (LP & L), is entitled to receive a refund of use taxes that it paid under protest to defendant, the Secretary of Louisiana's Department of Revenue and Taxation ("the Department"). Through a series of four transactions that took place outside the state of Louisiana, LP & L purchased raw uranium, converted it, enriched it, and further fabricated it into nuclear...

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