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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