SALES TAX D. # 1 LaFOURCHE PAR. v. EXP. BOAT CO.

No. 86-C-0790.

500 So.2d 364 (1987)

SALES TAX DISTRICT NO. 1 OF the PARISH OF LAFOURCHE, et al. v. EXPRESS BOAT COMPANY, INC.

Supreme Court of Louisiana.

January 12, 1987.


Attorney(s) appearing for the Case

Robert L. Roland, Watson, Blanche, Wilson & Posner, Baton Rouge, for applicant.

William Porteous, III, Porteous, Hainkel, Johnson & Sarpy, New Orleans, for respondent.


CALOGERO, Justice.*

The Louisiana Sales and Use Tax statute1 exempts, pertinent to this case, "materials and supplies purchased by the owners or operators of ships or vessels operating exclusively in foreign or interstate coastwise commerce where such materials and supplies are loaded upon the ship or vessel for use or consumption in the maintenance and operation thereof," "repair services performed...

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