Pensacola Construction Co. v. McNamara

LeBLANC, Judge.

This is an appeal by the Department of Revenue and Taxation (Department) from a district court judgment which reversed a Board of Tax Appeals decision upholding a use tax assessment on certain transportation expenses incurred by Pensacola Construction Company. The Department has appealed.1

On February 28, 1984, Pensacola entered into a contract with the U.S. Corps of Engineers to realign certain sections of the Red River. In conjunction therewith, it purchased a large quantity of stone from Reed Crushed Stone Company, Inc. of Gilberts-ville, Kentucky. The stone was then…