Cited by

Opinions in Louisiana that cite Vulcan Foundry, Inc. v. McNamara, 414 So. 2d 1193.

32 citing documents.

Pinnacle Polymers, LLC Versus St. John the Baptist Parish Sales and Use Tax Office La. Ct. App. 5th Cir. 2021
A few years later, in Vulcan Foundry, (La.
Willow Bend Ventures, LLC Versus Collector, St. John the Baptist Parish, Sales and Use Tax Office La. Ct. App. 5th Cir. 2019
La. Dep't of Revenue v. Apeck Constr., Inc. 238 So. 3d 1045 La. Ct. App. 1st Cir. 2018
Vulcan Foundry, Inc. v. McNamara , , 1197 (La.1982).
Louisiana Department of Revenue v. Apeck Construction, Inc. La. Ct. App. 3d Cir. 2018
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
Graphic Packaging International, Inc. v. Lewis 187 So. 3d 499 La. Ct. App. 2d Cir. 2016
In International Paper v. Bridges, supra, the supreme court examined its prior jurisprudence addressing the further processing exclusion in Traigle v. PPG Industries, Inc., and Vulcan Foundry, and considered the Department of Revenue’s administrative rule 1 -addressing the further |fiprocessing *505 exclusion to formulate the appropriate test to be used in applying the “further processing exclusion.” The court held that raw materials that are “further processed” into end products are excluded fr
Nelson Industrial Steam Co. v. Calcasieu Parish School Board,sales & Use Tax Dept. La. Ct. App. 3d Cir. 2015
1976) and Vulcan Foundry, (La.
Cynthia Bridges, SEC. Dept. of Rev., State v. Nelson Industrial Steam Co. La. Ct. App. 3d Cir. 2015
1976) and Vulcan Foundry, (La.
Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and Use Tax Dept. La. Ct. App. 3d Cir. 2015
1976) and Vulcan Foundry, (La.
Cynthia Bridges, SEC. Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. La. Ct. App. 3d Cir. 2015
The seminal cases interpreting the statute and the regulations are Traigle v. PPG Industries, Inc., and Vulcan Foundry, (on rehearing).
Bridges v. Nelson Industrial Steam Co. 169 So. 3d 711 La. Ct. App. 3d Cir. 2015
The seminal cases interpreting the statute and the regulations are Traigle v. PPG Industries, Inc., and Vulcan Foundry, (on rehearing).
Cajun Industries, LLC v. Vermilion Parish School Board La. Ct. App. 3d Cir. 2014
Cajun Industries, LLC v. Vermilion Parish School Board 139 So. 3d 706 La. Ct. App. 1st Cir. 2014
Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales & Use Tax Dept. La. Ct. App. 3d Cir. 2012
In Vulcan Foundry, [that court noted:] It is clear from the evidence in this case that coke is purchased for the purpose of heating the scrap iron; the small amount of carbon in the finished product is incidental.
Bridges v. Nelson Industrial Steam Co. 106 So. 3d 147 La. Ct. App. 1st Cir. 2012
In Vulcan Foundry, [that court noted:] It is clear from the evidence in this case that coke is purchased for the purpose of heating the scrap iron; the small amount of carbon in the ñnished product is incidental.
Harrah's Bossier City Investment Co., LLC v. Bridges 41 So. 3d 438 La. 2010
HARRAH'S BOSSIER CITY INV. CO. v. Bridges 41 So. 3d 438 La. 2010
International Paper, Inc. v. Bridges 972 So. 2d 1121 La. 2008
The leading cases on this element of the analysis are Traigle v. PPG Industries, Inc., and Vulcan Foundry
International Paper, Inc. v. Bridges 954 So. 2d 321 La. Ct. App. 2d Cir. 2007
The Board issued its Reasons For Ruling on October 18, 2006, six weeks after the district court's ruling in the case sub judice, holding that under the test of the Louisiana Supreme Court in Vulcan Foundry, (La.
Cosmar Co. v. Slaughter 871 So. 2d 646 La. Ct. App. 1st Cir. 2004
Industries, Inc., Vulcan Foundry, (on rehearing).
Elevating Boats, Inc. v. St. Bernard Parish 795 So. 2d 1153 La. 2001
See Vulcan Foundry, (on rehearing).
Falco Lime, Inc. v. Kennedy 739 So. 2d 953 La. Ct. App. 5th Cir. 1999
An integral part is one which is “essential to completeness: organically joined or linked.” Vulcan Foundry, Traigle v. P.P.G.
BP Oil Co. v. Plaquemines Parish Gov. 651 So. 2d 1322 La. 1995
Arguing that the decision in Vulcan Refinery, [10] makes this an all-or-nothing exclusion based on the primary purpose of the purchase, BP asserts that it purchased crude oil for the primary purpose of further processing the raw material into finished products (such as gasoline) for retail sale.
ONE RIVER PLACE CONDO. ASS'N INC. v. Mitchell 609 So. 2d 942 La. Ct. App. 4th Cir. 1992
521 , (1958); Vulcan Foundry, Inc. v. McNamara, Et Al.
Tarver v. Ormet Corp. 597 So. 2d 1172 La. Ct. App. 1st Cir. 1992
"The second case in which the Louisiana Supreme Court has discussed the Raw Material Exclusion is Vulcan Foundry
Goudchaux/Maison Blanche v. Broussard 590 So. 2d 1159 La. 1991
Vulcan Foundry, (on rehearing); Roberts v. City of Baton Rouge, 236 La.
Cotten v. COLLECTOR REVENUE 579 So. 2d 499 La. Ct. App. 4th Cir. 1991
1987); Vulcan Foundry, (La.App.
Sales Tax Collector, St. Charles Parish v. Westside Sand Co. 534 So. 2d 454 La. Ct. App. 5th Cir. 1988
Vulcan Foundry, McNamara v. George Engine Company, Inc., (La.App.
McNamara v. George Engine Co. 519 So. 2d 217 La. Ct. App. 1st Cir. 1988
McNamara v. Central Marine Service, Inc. 507 So. 2d 207 La. 1987
Vulcan Foundry, writ denied, (citing Mattingly v. Vial, 193 La.
Sales Tax D. 1 LaFourche Par. v. EXP. BOAT CO. 500 So. 2d 364 La. 1987
McNamara v. John E. Chance & Associates, Inc. 491 So. 2d 154 La. Ct. App. 3d Cir. 1986
Vulcan Foundry, Inc. v. McNamara, on rehearing, Cajun Elec.