Cited by

Opinions in Louisiana that cite International Paper, Inc. v. Bridges, 972 So. 2d 1121.

35 citing documents.

World War II Theatre, Inc. v. Norman White, Chief Financial Officer and Director of Finance, City of New … La. Ct. App. 4th Cir. 2026
International Rivercenter Lessee, L.L.C. v. Kimberly L. Robinson, in Her Capacity as Secretary of the Department of Revenue, … La. Ct. App. 4th Cir. 2022
Kellogg Brown & Root, LLC Versus Joseph P. Lopinto, III, Sheriff and Ex-Officio Tax Collector for the Parish … La. Ct. App. 5th Cir. 2022
Calcasieu Parish School Board Sales & Use Department, Et Al. v. Nelson Industrial Steam Company La. 2021
1/16/08), (“[W]e recognize that raw materials “further processed” into end products are excluded from the sales and use tax provisions when .
Nucor Steel Louisiana, LLC Versus St. James Parish School Board and Neshelle Nogess in Her Capacity as Tax … La. Ct. App. 5th Cir. 2021
01/16/08), Zelia, LLC v. Robinson, 19-372 (La.
Cora-Texas Mfg. Co., Inc. v. Kimberly L. Robinson, Secretary, Department of Revenue, State of Louisiana La. Ct. App. 1st Cir. 2021
Calcasieu Parish School Board,sales & Tax Use Dept. v. Nelson Industrial Steam Co. La. Ct. App. 3d Cir. 2021
1/16/08), three-pronged-test the statutory test for determining whether materials used in further processing that result in the production of a by- product are excluded from sales and use taxation.
Pinnacle Polymers, LLC Versus St. John the Baptist Parish Sales and Use Tax Office La. Ct. App. 5th Cir. 2021
Calcasieu Parish School Board,sales & Tax Use Dept. v. Nelson Industrial Steam Co. La. Ct. App. 3d Cir. 2020
1/16/08), applied by the supreme court in NISCO I. In NISCO I the supreme court found that NISCO’s manufacturing of ash satisfies all three prongs of the International Paper test.
Zelia, LLC Versus Kimberly Robinson, Secretary, Department of Revenue and Taxation, State of Louisiana, Don Pierson, Secretary Louisiana … La. Ct. App. 5th Cir. 2019
01/16/08), R & B Falcon Drilling USA, Inc. v. Secretary, Department of Revenue, 09-256 (La.
Woods v. Robinson 256 So. 3d 409 La. Ct. App. 4th Cir. 2018
1/16/08), , 1127-28, the Louisiana Supreme Court set forth the standard of review of a decision of the Board of Tax Appeals: Judicial review of a decision of the Board is rendered upon the record as made up before the Board and is limited to facts on the record and questions of law.
Georgia-Pacific Consumer Operations, LLC v. City of Baton Rouge 255 So. 3d 16 La. Ct. App. 1st Cir. 2018
Duncan Oil, Inc. v. Calcasieu Parish School Board La. Ct. App. 3d Cir. 2018
1/16/08), -28 (quoting St.
Duncan Oil, Inc. v. Calcasieu Parish Sch. Bd. 239 So. 3d 367 La. Ct. App. 1st Cir. 2018
1/16/08), , 1127-28 (quoting *371 St.
Red River Parish Tax Agency v. SWEPI, LP 219 So. 3d 448 La. Ct. App. 2d Cir. 2017
Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. C/W Nelson Industrial Steam … 190 So. 3d 276 La. 2016
Finally, this court in International Paper, Inc. v. Bridges, 07-1151, p. 19 (La.1/16/08), , 1134 succinctly captured the analysis for determining the “further processing exclusion’s” applicability to a raw material by framing it- in a three-part test: From this 'rule, we recognize that raw materials “further processed” into end products are excluded from the sales and use tax provisions when: (1) the raw m
Bridges v. Bullock 188 So. 3d 280 La. Ct. App. 2d Cir. 2016
International Paper, Inc. v. Bridges, 2007-1151 (La.1/16/08), .
Graphic Packaging International, Inc. v. Lewis 187 So. 3d 499 La. Ct. App. 2d Cir. 2016
The Supreme Court, in [International Paper v. Bridges, 2007-1151 (La.1/16/08), ], held that raw materials “further processed” into end products are excluded from the sales and use tax provisions when (1) the raw materials become recognizable and identifiable components of the end products; (2) the raw materials are beneficial to the end products; and (3) the raw materials are material for furthe
Odebrecht Construction, Inc. v. Louisiana Department of Revenue 182 So. 3d 132 La. Ct. App. 1st Cir. 2015
International Paper, Inc. v. Bridges, 2007-1151, p. 9 (La.1/16/08), ; Bridges v. Amedisys, Inc., 2009-1971, p. 3 (La.App.
Nelson Industrial Steam Co. v. Calcasieu Parish School Board,sales & Use Tax Dept. La. Ct. App. 3d Cir. 2015
Cynthia Bridges, SEC. Dept. of Rev., State v. Nelson Industrial Steam Co. La. Ct. App. 3d Cir. 2015
Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and Use Tax Dept. La. Ct. App. 3d Cir. 2015
Cynthia Bridges, SEC. Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. La. Ct. App. 3d Cir. 2015
Bridges v. Nelson Industrial Steam Co. 169 So. 3d 711 La. Ct. App. 3d Cir. 2015
International Paper v. Bridges, 07-1151 (La.1/16/08), .
First Transit, Inc. v. Barfield 177 So. 3d 333 La. Ct. App. 1st Cir. 2014
International Paper, Inc. v. Bridges, 07-1151 (La.1/16/08), ; Bridges v. Amedisys, Inc., 09-1971 (La.App.
Thomas v. Bridges 144 So. 3d 1001 La. 2014
This provision has been interpreted to mean the “Board of Tax Appeals’s findings of fact should be accepted where there is substantial evidence in the record to support them and should not be set aside unless they are manifestly erroneous in light of the entire record.” See International Paper, Inc. v. Bridges, 07-1151, pp. 9-10 (La.1/16/08), -8 .
Bridges v. Bullock 124 So. 3d 1171 La. Ct. App. 2d Cir. 2013
International Paper, Inc. v. Bridges, 2007-1151 (La.1/16/08), .
TIN, Inc. v. Washington Parish Sheriff's Office 112 So. 3d 197 La. 2013
See International Paper, Inc. v. Bridges, 07-1151 (La.1/16/08), .
Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales & Use Tax Dept. La. Ct. App. 3d Cir. 2012
1/16/08), -35 (footnotes omitted)(first, second, sixth, seventh, and twelfth alterations in original): 2 LA.REV.STAT.
Bridges v. Nelson Industrial Steam Co. 106 So. 3d 147 La. Ct. App. 1st Cir. 2012
The Louisiana Supreme Court set forth the law regarding further processing exclusions from Louisiana sales and use tax as follows in International Paper, Inc. v. Bridges, 07-1151, pp. 10-23 (La.1/16/08), -35 (footnotes omitted) (first, second, sixth, seventh, and twelfth alterations in original): | sLa.Rev.Stat.
Louis B. Viviano v. Cynthia Bridges, in Her Capacity as SEC. of the Dept. of Rev., State of … La. Ct. App. 3d Cir. 2012
1/16/08), -28 (footnotes omitted): With regard to the appropriate standard of review for those decisions issued by the Board, LA.REV.STAT.
Viviano v. Bridges 87 So. 3d 1007 La. Ct. App. 1st Cir. 2012
DISCUSSION The supreme court enunciated the standard of review in appeals from decisions of the BTA in International Paper, Inc. v. Bridges, 07-1151, pp. 9-10 (La.1/16/08), -28 (footnotes omitted): With regard to the appropriate standard of review for those decisions issued by the Board, La.Rev.Stat.
Bridges v. AMEDISYS, INC. 40 So. 3d 280 La. Ct. App. 1st Cir. 2010
International Paper, Inc. v. Bridges, 2007-1151, p. 9 (La.1/16/08), , quoting, St.
R & B Falcon Drilling USA, Inc. v. Secretary, Department of Revenue 31 So. 3d 1083 La. Ct. App. 1st Cir. 2010
International Paper, Inc. v. Bridges, 07-1151 (La.1/16/08), .
St. Martin v. State 25 So. 3d 736 La. 2009
See International Paper, Inc. v. Bridges, 07-1151, pp. 9-10 (La.1/16/08), -1128 (quoting St.