Legal Opinion
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 Parish
Supreme Court of Louisiana
Decided March 15, 2016No. 2015-C -1793PublishedCited by 4 opinions
1Opinion of the Court
*111CLARK, Justice.
11 At issue is whether the materials, machinery, and equipment that became part of an inland marine drilling barge during its reconstruction following a fire are exempt from sales and use tax. La. R.S. 47:305.1(A) exempts these materials when vessels are “built in Louisiana.” The Louisiana Department of Revenue promulgated LAC 61:I:4403(A) and (B)(2) to clarify that certain reconstruction projects fall within the scope of the statutory exemption. The lower courts found the regulation exceeded the scope of the statute and declared it unconstitutional. We granted this writ…
2Cases cited23 opinions
- Schroeder v. Board of Sup'rsSupreme Court of Louisiana · 1991
- Gonzales v. Xerox Corp.Supreme Court of Louisiana · 1975
- Royal Ins. v. Romain Motor Co.Louisiana Court of Appeal · 1929
- Root Glass Co. v. GaglianoLouisiana Court of Appeal · 1929
- American Home Building Co. v. SlateLouisiana Court of Appeal · 1928
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3Cited by4 opinions
- New Orleans Fire Fighters Pension & Relief Fund v. City of New OrleansLouisiana Court of Appeal · 2018
- Randazzo v. St. Bernard Parish GovernmentLouisiana Court of Appeal · 2017
- Barber v. La. Workforce Comm'nLouisiana Court of Appeal · 2018
- Barber v. La. Workforce Comm'nLouisiana Court of Appeal · 2018