SALES TAX DIST. NO. 1 v. EXPRESS BOAT CO., INC.

No. 85 CA 0028.

486 So.2d 947 (1986)

SALES TAX DISTRICT NO. 1 OF LAFOURCHE PARISH and Lafourche Parish School Board v. EXPRESS BOAT CO., INC.

Court of Appeal of Louisiana, First Circuit.

Writ Granted May 30, 1986.


Attorney(s) appearing for the Case

Robert L. Roland, Watson, Blanche, Wilson & Posner, Baton Rouge, for plaintiff-appellant, Sales Tax Dist. No. 1 of Lafourche Parish.

Robert Pugh, Jr., Shreveport, for Dept. of Revenue and Taxation, State of La., amicus curiae.

William A. Porteous, III, Porteous, Hainkel, Johnson & Sarpy, New Orleans, for defendant-appellee Express Boat Co., Inc.

Charles Snyder, John Colbert, and John Landrum, New Orleans, Paul Debaillon, Lafayette, amicus curiae.

Before CARTER, SAVOIE, and ALFORD, JJ.


CARTER, Judge.

Appellants, Sales Tax District No. 1 of the Parish of Lafourche (Police Jury) and the Lafourche Parish School Board (School Board), filed a rule for sales and use taxes against appellee, Express Boat Co., Inc. The trial court rejected appellants' claim, and this appeal was perfected.

BACKGROUND

Pursuant to authority granted by LSA-Const. art. 6, § 29 and LSA-R.S. 33:2737, the School Board and Police Jury each enacted sales and...

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