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MALLARD BAY DRILLING, INC. v. KENNEDY

No. 2004-C-1089.

914 So.2d 533 (2005)

MALLARD BAY DRILLING, INC. v. John Neely KENNEDY, Secretary of Department of Revenue, State of Louisiana.

Supreme Court of Louisiana.

Rehearing Denied November 29, 2005.

Attorney(s) appearing for the Case

Charles C. Foti, Jr., Attorney General, Geneva Landrum, Assistant Attorney General, Frederick Mulhearn, Assistant Attorney General, Emily W. Toler, Assistant Attorney General, Alva Smith, Assistant Attorney General, Counsel for Applicant.

Stephen Hawley Myers, LLC, Stephen H. Myers, Lafayette, LA, Richard H. Morgan, Counsel for Respondent.

Andrew A. Lemmon, Hahnville, LA, Counsel for St. Charles Parish School Board (Amicus Curiae).

Patrick Michael Amedee, Metairie, LA, Counsel for Lafourche Parish School Board (Amicus Curiae).

Robert R. Rainer, Baton Rouge, LA, Counsel for Iberia Parish School Board through Sales and Use Tax Department, Lafayette Parish School Board through Sales Tax Division, Pointe Coupee Parish Police Jury through Sales and Tax Department, St. Mary Parish Council through Sales and Use Tax Department, and West Baton Rouge Parish Revenue Department (Amicus Curiae).

KIMBALL, Justice.

This case involves the procedural issue of whether the legislature's enactment of Act No. 40 of 2002, which amended La. R.S. 47:305.1 and purported to explain and clarify its original intent notwithstanding this court's contrary interpretation in Archer Daniels Midland Co. v. Parish School Bd. of Parish of St. Charles, 01-0511 (La.11/28/01), 802 So.2d 1270, can be applied retroactively. Finding that retroactive...

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