Legal Opinion
R & B Falcon Drilling USA, Inc. v. Secretary, Department of Revenue
Louisiana Court of Appeal
Decided January 11, 2010No. 2009 CA 0256PublishedCited by 7 opinions
1Opinion of the CourtParro, J.
12At issue in this appeal is whether the Louisiana Department of Revenue (Department) may impose sales taxes on certain meals provided by the owner of drilling barges for the benefit of its customers as well as use taxes on materials and supplies that were used in the reconstruction of the living quarters on one of its barges. After concluding that no taxes were due, the Board of Tax Appeals (Board) vacated the tax assessment against the owner. On judicial review, the district court upheld the Board’s decision with respect to those transactions. The Department appealed the applicable portions…
2Cases cited11 opinions
- Stobart v. State Through DOTDSupreme Court of Louisiana · 1993
- Mallard Bay Drilling, Inc. v. KennedySupreme Court of Louisiana · 2005
- McNamara v. Central Marine Service, Inc.Supreme Court of Louisiana · 1987
- International Paper, Inc. v. BridgesSupreme Court of Louisiana · 2008
- Showboat Star Partnership v. SlaughterSupreme Court of Louisiana · 2001
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Bridges v. OFFSHORE DRILLING CO.Louisiana Court of Appeal · 2011
- Coastal Drilling Company, L.L.C. v. Barry J. Dufrene, in His Capacity as Director of St. Mary Parish Sales and Use Tax Department and Ex-Officio Tax Collector for St. Mary ParishSupreme Court of Louisiana · 2016
- Coastal Drilling Co. v. DufreneLouisiana Court of Appeal · 2015
- Coastal Drilling Company, L.L.C. v. Barry J. Dufrene, in His Capacity as Director of St. Mary Parish Sales and Use Tax Department and Ex-Officio Tax Collector for St. Mary ParishSupreme Court of Louisiana · 2016
- Filmore Parc Apartments II v. Norman White, Chief Financial Officer and Director of Finance, City of New Orleans; Erroll Williams, Assessor, Orleans Parish; And the Chairman, Louisiana Tax CommissionLouisiana Court of Appeal · 2025
2 more not listed; retrieve them via the Exa API.