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FOR IMMEDIATE NEWS RELEASE

NEWS RELEASE # 21


FROM: CLERK OF SUPREME COURT OF LOUISIANA

The Opinions handed down on the 17th day of April, 2006, are as follows:

BY JOHNSON, J.:


2004-C- 1484
WORD OF LIFE CHRISTIAN CENTER v. MARK WEST, ADMINISTRATOR, ASCENSION

PARISH SALES AND USE TAX AUTHORITY, STATE OF LOUISIANA (Parish of

Ascension)


We affirm the judgment of the lower courts for the reasons expressed
herein.
AFFIRMED.

CALOGERO, C.J., concurs and assigns reasons.

VICTORY, J., concurs.

KNOLL, J., additionally concurs and assigns reason.




SUPREME COURT OF LOUISIANA
04 - C - 1484

WORD OF LIFE CHRISTIAN CENTER
vs.
MARK WEST, ADMINISTRATOR, ASCENSION PARISH SALES AND

USE TAX AUTHORITY, STATE OF LOUISIANA
ON WRIT OF CERTIORARI TO THE COURT OF APPEAL, FIRST
CIRCUIT, PARISH OF ASCENSION

JOHNSON, Justice
This case involves the application of Louisiana

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Louisiana Law