Legal Opinion
Sales Tax D. 1 LaFourche Par. v. EXP. BOAT CO.
Supreme Court of Louisiana
Decided January 12, 1987No. 86-C-0790PublishedCited by 37 opinions
1Opinion of the Court
500 So.2d 364 (1987)
SALES TAX DISTRICT NO. 1 OF the PARISH OF LAFOURCHE, et al.
v.
EXPRESS BOAT COMPANY, INC.
No. 86-C-0790.
Supreme Court of Louisiana.
January 12, 1987.
Robert L. Roland, Watson, Blanche, Wilson & Posner, Baton Rouge, for applicant.
William Porteous, III, Porteous, Hainkel, Johnson & Sarpy, New Orleans, for respondent.
CALOGERO, Justice.[*]
The Louisiana Sales and Use Tax statute[1] exempts, pertinent to this case, "materials and supplies purchased by the owners or operators of ships or vessels operating exclusively in foreign or interstate coastwise commerce where such materials and…
2Cases cited10 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Perrin v. United StatesSupreme Court of the United States · 1979
- Lord v. Steamship Co.Supreme Court of the United States · 1881
- The Abby DodgeSupreme Court of the United States · 1912
- Traigle v. PPG Industries, Inc.Supreme Court of Louisiana · 1976
5 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Jurisich v. JenkinsSupreme Court of Louisiana · 1999
- Mallard Bay Drilling, Inc. v. KennedySupreme Court of Louisiana · 2005
- Dept. of Rev. v. New Sea Escape CruisesSupreme Court of Florida · 2005
- Tarver v. World Ship Supply, Inc.Louisiana Court of Appeal · 1993
- Archer Daniels Midland Co. v. PARISH SCHOOL BD.Supreme Court of Louisiana · 2001
32 more not listed; retrieve them via the Exa API.