
    NELSON INDUSTRIAL STEAM CO. v. CALCASIEU PARISH SCHOOL SYSTEM SALES AND USE TAX DEPT., et al.
    No. 14-1251.
    Court of Appeal of Louisiana, Third Circuit.
    June 24, 2015.
    H. Alan McCall, Stockwell, Sievert, Vic-cellio, Clements & Shaddock, Lake Charles, LA, Christopher J. Dicharry, Linda S. Akchin, Kean Miller LLP, Baton Rouge, LA, for Defendant/Appellant — Nelson Industrial Steam Co.
    Russell J. States, Jr., States & Lav-ergne, LLC, Lake Charles, LA, for Plaintiffs/Appellees — Cynthia Bridges, Sec., Dept, of Rev., State of Louisiana; Calca-sieu Parish School System Sales & Use Tax Dept., and John Collins, Tax Administrator.
    Cheryl M. Kornick, Liskow & Lewis, New Orleans, LA, Brief of Amicus Curiae — Louisiana Chemical Association.
    Court composed of ULYSSES GENE THIBODEAUX, Chief Judge, BILLY HOWARD EZELL, and JOHN E. CONERY, Judges.
   THIBODEAUX, Chief Judge.

For the reasons discussed in the consolidated case of Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co., 14-1250 (La.App. 3 Cir. 6/24/15), 169 So.3d 711, the judgment of the trial court is affirmed. Costs of this appeal are assessed against NISCO.

AFFIRMED.

CONERY, J., dissents and assigns reasons.  