Opinion Number

Dear Mr. Laiche:

You requested an opinion from this office regarding a sales and use tax audit conducted by the Assumption Parish Schools Board. The undersigned was furnished with information from several sources with the facts understood to be as follows: McDermott, which is located in Assumption Parish, is contracting to fabricate, load, deliver and set in place the steel platforms that are used for mineral extraction in offshore waters. In the contract, McDermott Provides the materials (i.e. steel, paint, pumps, motors, etc.) used in the fabrication Process. Once the fabrication is…