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WORD OF LIFE CHRISTIAN CENTER v. WEST

No. 2004-C-1484.

936 So.2d 1226 (2006)

WORD OF LIFE CHRISTIAN CENTER v. Mark WEST, Administrator, Ascension Parish Sales and Use Tax Authority, State of Louisiana.

Supreme Court of Louisiana.

Opinion Granting Rehearing September 15, 2006.

Attorney(s) appearing for the Case

Rainer, Anding & McLindon, Robert R. Rainer, Baton Rouge, for applicant.

Breazeale, Sachse & Wilson, LLP, David Robert Kelly, David Rollins Cassidy, Jeanne Camille Comeaux, Baton Rouge, for respondent.

Emily Winfield Toler, Kanika Roche Tubbs, Geneva Landrum, and Robert F. Mulhearn, Jr., for Cynthia Bridges, Secretary for Department of Revenue, State of Louisiana.

Patrick Michael Amedee, Metairie, for amicus curiae, Lafourche Parish School Board, Ex Officio Tax Collector for the Parish of Lafourche

Richard G. Barham, Shreveport, for amicus curiae, Sales and Use Tax Commission, Caddo-Shreveport.

Dorrell Jarrell Brister, Michael John O'Shee, and Gregory Brian Upton, Alexandria, for amicus curiae, Sales and Use Tax Department, Rapides Parish and Donna J. Andries, Sales and Use Tax Administrator.

Russell Joseph Stutes, Jr., Joel Michael Lutz, and John Christopher Guillet, for amicus curiae, Calcasieu Parish School Board.

Andrew A. Lemmon, Hahnville, for amicus curiae, St. Charles Parish School Board.

Brian Matthew, amicus curiae, for Sales & Use Tax Department of St. Mary Parish Council.

JOHNSON, Justice.

This case involves the application of Louisiana's use tax to out-of-state purchase of airplanes that were subsequently imported into Louisiana and used in interstate commerce. The Ascension Parish Sales and Use Tax Authority takes the position that the airplanes were imported into and used in Ascension Parish, and therefore, the taxpayer is subject to the parish use tax. Word of Life Christian Center, Inc. argues that the airplanes have been in interstate...

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