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INTRACOASTAL PIPE SERV. v. ASSUMP. PARISH SALES AND USE TAX DEPT.

No. CA 88 0844.

558 So.2d 1296 (1990)

INTRACOASTAL PIPE SERVICE, CO., INC. v. ASSUMPTION PARISH SALES AND USE TAX DEPARTMENT, Assumption Parish School Board, Assumption Parish Police Jury.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied April 25, 1990.

Attorney(s) appearing for the Case

Nathan Gisclair, Jr., New Orleans, for plaintiff Intracoastal Pipe Service.

Jeffery Diez, Gonzales, for defendants.

Before COVINGTON, C.J., and LOTTINGER, EDWARDS, SHORTESS and FOIL, JJ.

COVINGTON, Chief Judge.

Intracoastal Pipe Service Company, Inc. (ITCO), appeals the decision of the district court which held it liable for $80,132.96 in taxes, interest, and penalties relating to its oilfield pipe cleaning and repair services in Assumption Parish. ITCO was assessed $120,368.68 for the period of July 1983 through July 1986 by the Assumption Parish Sales and Use Tax Department (Assumption), based on activities...

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