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COLUMBIA GULF TRANSMISSION CO. v. BRIDGES

No. 2008 CA 1006.

28 So.3d 1032 (2010)

COLUMBIA GULF TRANSMISSION COMPANY v. Cynthia BRIDGES, Secretary, Department of Revenue, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied December 17, 2009.

Attorney(s) appearing for the Case

Thomas R. Blum, James A. Burton, John F. Shreves, Simon, Peragine, Smith & Redfearn, L.L.P., New Orleans, LA, Plaintiff-Appellee, Columbia Gulf Transmission Co.

Robert R. Rainer, Drew M. Talbot, Rainer, Anding & McLindon, Baton Rouge, LA, for Defendant-Appellant, Cynthia Bridges, Secretary, Department of Revenue, State of Louisiana.

Jesse R. Adams, III, Andre B. Burvant, Jones, Walker, Waechter, Poitevent, Carrere & Denegre, L.L.P., New Orleans, LA, for Production Operators, Inc., Amicus Curiae.

Before PARRO, McCLENDON, and WELCH, JJ.

PARRO, J.

At issue in this appeal is whether the Louisiana Department of Revenue (Department) may impose a sales tax on customer-supplied natural gas used by a gas transmission company to power the compressors used in its natural gas pipeline system. After concluding that the "compressor fuel" was not subject to a sales tax, the trial court ordered a refund of the payments of sales taxes that had been made under protest. The Department appealed. For the reasons that...

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