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SONGY v. BAYOU BRIDGE PIPELINE, LLC

No. 2020 CA 0860.

320 So.3d 434 (2021)

Edward A. SONGY, Jr., Chief Administrator of the Sales and Use Tax Department of the Iberville Parish Council v. BAYOU BRIDGE PIPELINE, LLC; and Riley Berthelot, Jr., in His Capacity of Parish President of West Baton Rouge Parish, and Department of Revenue & Taxation, West Baton Rouge Parish.

Court of Appeal of Louisiana, First Circuit.

Judgment Rendered: February 19, 2021.

Attorney(s) appearing for the Case

Russell J. Stutes, Jr. , Russell J. Stutes, III , Lake Charles, LA, Edward A. Songy, Jr. , Plaquemine, LA, Attorneys for Plaintiff-Appellee, Edward A. Songy, Jr., Chief Administrator of the Sales and Use Tax Department of the Iberville, Parish Council.

Patrick M. Amedee , Catherine Masterson , Thibodaux, LA, Attorneys for Defendant-Appellant, Riley Berthelot, Jr., In his Capacity as Parish President of West Baton Rouge, and Department of Revenue and Taxation, West Baton Rouge Parish.

Tedrick K. Knightshead , Sr. Special Assistant Parish Attorney, Jeffrey G. Rice , Special Assistant Parish Attorney, Baton Rouge, LA, Attorneys for Defendant-Appellee, Marsha Hanlon, In her Official Capacity as the Director of Finance for the City of Baton Rouge and Parish of East Baton Rouge.

BEFORE: THERIOT, WOLFE, AND HESTER, JJ.

This tax case involves competing motions for summary judgment to determine the proper taxing authority between West Baton Rouge Parish and Iberville Parish for sales and use tax on pipe where the sale and storage of the pipe occurred in West Baton Rouge, and the pipe was used in Iberville. For the following reasons, we reverse the summary...

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