McNamara v. Central Marine Service, Inc.

SCHOTT, Judge.

This is a suit by the Secretary of the Department of Revenue and Taxation of the State of Louisiana to collect sales tax for the years 1975-1977 from an owner of vessels and barges. From a judgment in favor of the Secretary, defendant has appealed. The issue is whether the exemption of LSA-R.S. 47:305.1 applies to replacement materials, equipment, and machinery or, as the Secretary contends, applies only to original components.

R.S. 47:305.1 at the time pertaining to this controversy1 provided as follows:

Exclusions and exemptions; ships and ships’ supplies

A. The tax imposed by…