COASTAL DRILLING CO., L.L.C. v. DUFRENE

No. 2015-C-1793.

198 So.3d 108 (2016)

COASTAL DRILLING COMPANY, L.L.C. v. Barry J. DUFRENE, In His Capacity as Director of St. Mary Parish Sales and Use Tax Department and Ex-Officio Tax Collector for St. Mary Parish.

Supreme Court of Louisiana.

Rehearing Denied May 2, 2016.


At issue is whether the materials, machinery, and equipment that became part of an inland marine drilling barge during its reconstruction following a fire are exempt from sales and use tax. La. R.S. 47:305.1(A) exempts these materials when vessels are "built in Louisiana." The Louisiana...

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