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BRIDGES v. NELSON INDUSTRIAL STEAM CO.

17-981, 17-982, 17-983, 17-984.

246 So.3d 841 (2018)

Cynthia BRIDGES, Secretary, Department of Revenue, State of Louisiana v. NELSON INDUSTRIAL STEAM COMPANY. Cynthia Bridges, Secretary, Department of Revenue, State of Louisiana v. Nelson Industrial Steam Company. Nelson Industrial Steam Company v. Calcasieu Parish School Board Sales and Use Tax Department, et al. Nelson Industrial Steam Company v. Calcasieu Parish School Board Sales and Use Tax Department, et al.

Court of Appeal of Louisiana, Third Circuit.

May 2, 2018.

Attorney(s) appearing for the Case

Linda S. Akchin , Angela W. Adolph , Jason R. Brown , Kean Miller LLP, 400 Convention Street, Suite 700, Baton Rouge, Louisiana 70802, (225) 387-0999, Counsel for Defendant/Appellant: Nelson Industrial Steam Company.

H. Alan McCall , Stockwell, Sievert, Viccellio, Clements & Shaddock, Post Office Box 2900, Lake Charles, Louisiana 70602-2900, (337) 436-9491, Counsel for Defendant/Appellant: Nelson Industrial Steam Company.

Russell J. Stutes, Jr. , Stutes & Lavergne, LLC, 600 Broad Street, Lake Charles, Louisiana 70601, (337) 433-0022, Counsel for Defendant/Appellee: Calcasieu Parish School System Sales and Use Tax Department.

Gremillion, Phyllis M. Keaty, and D. Kent Savoie, Judges.

The taxpayer, Nelson Industrial Steam Company (NISCO), appeals a judgment rendered in its favor in these consolidated tax cases, granting its exceptions of lack of subject matter jurisdiction and improper cumulation to an Amended Answer and Reconventional Demand (AA&RD) filed by the Calcasieu Parish School System Sales and Use...

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