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FIRESTONE v. CALCASIEU PARISH SCHOOL

No. 07-0501.

969 So.2d 748 (2007)

FIRESTONE POLYMERS v. CALCASIEU PARISH SCHOOL SYSTEM, et al.

Court of Appeal of Louisiana, Third Circuit.

October 31, 2007.

Attorney(s) appearing for the Case

Andre B. Burvant, Oreck, Crighton, Adams & Chase, New Orleans, LA, Attorneys for Plaintiff/Appellant, Firestone Polymers, L.L.C.

Russell J. Stutes, Joel M. Lutz, Stutes, Fonetnot, Lavergne & Lutz, Lake Charles, LA, Attorney for Defendants/Appellees, Calcasieu Parish School System, Rufus R. Fruge, Jr.

Court composed of JOHN D. SAUNDERS, JIMMIE C. PETERS, and GLENN B. GREMILLION, Judges.

PETERS, J.

The issue presented in this appeal is whether Firestone Polymers, L.C.C. (hereinafter "Firestone"), which operates a synthetic rubber plant in Calcasieu Parish, Louisiana, may recover a lease tax paid under protest to the Calcasieu Parish School System (hereinafter "School Board") on shipping containers leased out-of-state, delivered to its plant in Calcasieu Parish, and stored and maintained there while periodically used in interstate commerce. Firestone...

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