Parish of Pointe Coupee ex rel. Governing Authority v. Amoco Production Co.

JOHN S. COVINGTON, Judge.

In these consolidated suits to recover delinquent sales/use taxes, defendant, Amoco Production Company, appeals a district court judgment granting plaintiffs’ motion for summary judgment.

We affirm in part, reverse in part, and remand.

Amoco Production Company (Amoco) is a foreign corporation authorized to do business in the state of Louisiana and engaged in the exploration for and production of oil and gas in many of the state’s parishes, including Pointe Coupee. Under the provisions of the Pointe Coupee Parish Sales and Use Tax Ordinance, dated July 13, 1965, and the…