<p>Louisiana Court of Appeals: Power Facility's Sand and Limestone Not Exempt From Sales Tax</p>

Louisiana Court of Appeals: Power Facility's Sand and Limestone Not Exempt From Sales Tax

The Louisiana Court of Appeals, Third Circuit, held that sand and limestone purchased by a power-generating facility was not exempt from sales tax under the further processing statute because the materials did not appear in any form in the electricity produced and sold by taxpayer; the court upheld penalties against the taxpayer.