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McNAMARA v. CENTRAL MARINE SERVICE, INC.

No. CA-5338.

498 So.2d 783 (1986)

Shirley McNAMARA, Secretary of the Department of Revenue and Taxation, State of Louisiana v. CENTRAL MARINE SERVICE, INC.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied December 23, 1986.

Writ Granted February 13, 1987.

Attorney(s) appearing for the Case

Marlon V. Harrison, Dept. of Revenue and Taxation, State of La., Baton Rouge, for plaintiff-appellee.

Robert R. Casey, Jones, Walker, Waechter, Poitevent, Carrere & Denegre, Baton Rouge, for defendant-appellant.

Before SCHOTT, GARRISON and ARMSTRONG, JJ.

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...

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