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ODEBRECHT CONST. v. LA DEPT. OF REVENUE

No. 2015 CA 0013.

182 So.3d 132 (2015)

ODEBRECHT CONSTRUCTION, INC. v. LOUISIANA DEPARTMENT OF REVENUE, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied October 22, 2015.

Attorney(s) appearing for the Case

Brandea P. Averett , Brian Dejean , Donald M. Bowman , Miranda Scroggins , Antonio C. Ferachi , Christopher K. Jones Baton Rouge, LA, for Defendant-Appellant Louisiana Department of Revenue, The State of Louisiana.

Robert S. Angelico , Cheryl M. Kornick , New Orleans, LA, for Plaintiff-Appellee Odebrecht Construction, Inc.

Before PETTIGREW, HIGGINBOTHAM, AND CRAIN, JJ.

In this case, Odebrecht Construction Company, Inc. ("Odebrecht") sought a refund of sales and use taxes paid to the State of Louisiana, Department of Revenue ("the Department"), in connection with purchases of clay deposits used to construct hurricane protection levees under Odebrecht's contract with the United States Army Corps of...

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