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METALS USA PLATES v. DEPT. OF REVENUE

17-699.

240 So.3d 1016 (2018)

METALS USA PLATES & SHAPES SOUTHEAST, INC. c/w O'Neal Steel Louisiana, LLC v. LOUISIANA DEPARTMENT OF REVENUE.

Court of Appeal of Louisiana, Third Circuit.

March 21, 2018.

Attorney(s) appearing for the Case

Nicole Gould Frey , David R. Cassidy , Breazeale, Sachse & Wilson, L.L.P., P. O. Box 3197, Baton Rouge, LA 70821-3197, (225) 387-4000, COUNSEL FOR PLAINTIFF/APPELLANT; O'Neal Steel Louisiana, LLC.

Aaron Long , Brandea P. Averett , Antonio C. Ferachi , Adrienne Quillen , Louisiana Department of Revenue, P. O. Box 4064, Baton Rouge, LA 70821-4064, (225) 219-2080, COUNSEL FOR DEFENDANT/APPELLEE: Louisiana Department of Revenue.

Court composed of Billy Howard Ezell, Van H. Kyzar, and Candyce G. Perret, Judges.

O'Neal Steel Louisiana, LLC (O'Neal), appeals from the Board of Tax Appeals' judgment, which held that certain commercial purchases of fuels and gases were not excluded from sales tax under La.R.S 47:301(10)(x) and dismissed O'Neal's refund claim for $3,423.33. For the following reasons, we affirm.

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