Cooper Stevedoring Co. v. Secretary Department of Revenue & Taxation

LeBLANC, Judge.

The issue presented on appeal is whether vessels which operate completely within Louisiana waters providing stevedoring services to vessels engaged in either interstate or foreign commerce, are themselves considered to be engaged in interstate or foreign commerce so as to qualify for the sales tax exemption provided by La.R.S. 47:305.1 B. We conclude such vessels are operating in interstate or foreign commerce as contemplated in this provision and reverse the trial court judgment finding Cooper Stevedoring Company, Inc. (Cooper) was not entitled to the benefit of this exemption.