A company in Louisiana received gas to be used in compression at no cost, as was expressed by contract. The customer was not required to pay sales or use tax, regardless of the transfer of possession, because relevant sales tax statutes base the amount of sales tax owed upon the sales price, of which there was none. Similarly, use tax is based upon either the article’s actual cost or its reasonable market value, whichever is lower. A good received at no cost is therefore not subject to sales or use tax. Because there was no sales cost under the Louisiana gas contract, no sales or use tax was due. (Louisiana Court of Appeal, Third Circuit, No. 02-0925, February 5, 2003)