INTERNATIONAL PAPER, INC. v. BRIDGES

No. 42,023-CA.

954 So.2d 321 (2007)

INTERNATIONAL PAPER, INC., Plaintiff-Appellee v. Cynthia BRIDGES, Secretary Department of Revenue, State of Louisiana, Defendant-Appellant.

Court of Appeal of Louisiana, Second Circuit.

Rehearing Denied May 3, 2007.


Attorney(s) appearing for the Case

Louisiana Department of Revenue, Legal Division, by Frederick Mulhearn, Frank E. Bruscato Jr., Emily Toler, for Appellant.

Oreck, Bradley, Crighton, Adams & Chase, by Jesse R. Adams, III, Nicole Crighton, Andre Burvant, New Orleans, for Appellee.

Rainer, Anding & McLindon, by Robert R. Rainer, Baton Rouge, for Morehouse Sales & Use Tax Commission.

Before STEWART, MOORE and LOLLEY, JJ.


MOORE, J.

The Louisiana Department of Revenue ("DOR") appeals the judgment of the district court that affirmed a ruling from the Board of Tax Appeals ("Board") which held that International Paper, Inc. ("IP") is entitled to a refund of state sales and use taxes it paid on the purchases of three chemicals used in the manufacture of white paper. For the reasons stated herein, we reverse.

Facts and Procedural History

The somewhat confusing condition...

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