Cited by

Opinions in Louisiana that cite Sales Tax D. 1 LaFourche Par. v. EXP. BOAT CO., 500 So. 2d 364.

33 citing documents.

BP Products North America, Inc. v. Bridges 77 So. 3d 27 La. Ct. App. 1st Cir. 2011
No. 1 v. Express Boat Co., Inc., see also Farmer's Seafood Co., Inc. v. State ex rel.
Carter v. HON. JUDGES, DIV. AE, G, & I 976 So. 2d 703 La. 2008
1st Cir.1990)[citing Sales Tax District No. 1 of Parish of Lafourche v. Express Boat Company, Inc., (La.App.
Alexander v. City of Baton Rouge 976 So. 2d 1270 La. 2008
1st Cir.1990)[citing Sales Tax District No. 1 of Parish of Lafourche v. Express Boat Company, Inc., (La.App.
Mallard Bay Drilling, Inc. v. Kennedy 914 So. 2d 533 La. 2005
No. 1 of Lafourche Parish v. Express Boat Co., Inc., indicating that the movement of the taxpayer's ships or vessels, and not the movement of the cargo, is determinative of whether the taxpayer's ships or vessels operate "exclusively in foreign or interstate coastwise commerce" within the meaning of La.
Pontchartrain Materials Corp. v. PLAQUEMINES PARISH GOVERN. 871 So. 2d 1171 La. Ct. App. 4th Cir. 2004
No.1 when an ordinance is essentially copied from the Louisiana State Sales and Use Tax Statute, "those ordinances are deemed to have incorporated the interpretations of the statutes on which they are based."
Willis-Knighton Med. Ctr. v. Caddo-Shreveport Sales 862 So. 2d 358 La. Ct. App. 2d Cir. 2003
No. 1 v. Express Boat Co., (La.
Barrilleaux v. Barthelemy 844 So. 2d 1006 La. Ct. App. 4th Cir. 2003
No. 1 v. Express Boat Co.
Bd. of Trust. of State Empl. v. St. Landry 844 So. 2d 90 La. Ct. App. 1st Cir. 2003
Sales Tax District No. 1 v. Express Boat Co., (La.App.
Archer Daniels Midland Co. v. PARISH SCHOOL BD. 802 So. 2d 1270 La. 2001
No. 1 of Lafourche Parish v. Express Boat Co., Inc.
Kerr-McGee Corp. v. McNamara 826 So. 2d 1 La. Ct. App. 1st Cir. 2001
The Louisiana Supreme Court in Sales Tax District No. 1 of the Parish of Lafourche v. Express Boat Company, Inc., held that vessels which sailed from points in Louisiana and Texas to points on the outer continental shelf to deliver supplies to offshore drilling vessels and platforms and which then returned to points in Louisiana and Texas were engaged in foreign or interstate coastwise commerce.
Archer Daniels Midland Co. v. Parish School Board of the Parish of St. Charles 776 So. 2d 584 La. Ct. App. 1st Cir. 2000
No. 1 of Lafourche Parish v. Express Boat Co., Inc., our own Supreme Court, like the court in Moran Towing , in interpreting the meaning of the statutory exemption before us, held that it was presumed that the | ^Legislature when enacting the statute intended the words of the statute to be construed in accordance with any well-known meanings that have become
Jurisich v. Jenkins 749 So. 2d 597 La. 1999
Triangle Marine, Inc. v. Savoie 681 So. 2d 937 La. 1996
v. Express Boat Co., Inc., and Moonmaid Marine, (La.App.
Triangle Marine, Inc. v. Savoie 681 So. 2d 937 La. 1996
v. Express Boat Co., Inc., and Moonmaid Marine, (La.App.
Kean's v. Parish of East Baton Rouge 668 So. 2d 1343 La. Ct. App. 1st Cir. 1996
1st Cir. 2/8/93) (unpublished opinion); see also Sales Tax District No. 1 of Parish of Lafourche v. Express Boat Company, Inc., Standard Oil Co. of New Jersey v. Collector of Revenue, 210 La.
Monsanto v. St. Charles Parish Sch. Bd. 638 So. 2d 257 La. Ct. App. 5th Cir. 1994
No. 1 Lafourche Parish v. Express Boat Co., Inc.
Tarver v. World Ship Supply, Inc. 615 So. 2d 423 La. Ct. App. 4th Cir. 1993
Union Exploration Partners, Ltd. v. Secretary of the Department of Revenue & Taxation 610 So. 2d 854 La. Ct. App. 1st Cir. 1992
However, on January 12, 1987, the Louisiana Supreme Court decided Sales District No. 1 of the Parish of Lafourche v. Express Boat Company, *856 Inc.
Louisiana Paving Co., Inc. v. ST. CHARLES PARISH PUB. SCHOOLS 604 So. 2d 593 La. Ct. App. 5th Cir. 1992
Moonmaid Marine, Inc. v. Larpenter 599 So. 2d 820 La. Ct. App. 1st Cir. 1992
In Sales Tax District No. 1 of the Parish of Lafourche v. Express Boat Company, Inc., an exemption for sales and use taxes rather than ad valorem property taxes was interpreted.
Shrader v. Life General SEC. Ins. Co. 588 So. 2d 1309 La. Ct. App. 2d Cir. 1991
Sales Tax District No. 1 of the Parish of Lafourche v. Express Boat Co., Inc., (La.
Boyd v. Louisiana Real Estate Commission 581 So. 2d 304 La. Ct. App. 1st Cir. 1991
Sales Tax District No. 1 v. Express Boat Co., (“determining the Legislature’s intent is for the courts”).
Security Industrial Insurance Co. v. State ex rel. Department of Labor 577 So. 2d 190 La. Ct. App. 1st Cir. 1991
Sales Tax District No. 1 of Parish of Lafourche v. Express Boat Company, Inc.
Rowan Companies v. State Tax Com'n 563 So. 2d 951 La. Ct. App. 1st Cir. 1990
With one deletion, we adopt the written reasons of the district court as our own, and attach as Appendix A. In his written reasons assigned on January 31, 1989, the district court judge found that Sales Tax District No. 1 of the Parish of Lafourche v. Express Boat Company, Inc., had overruled A & P Boat Rentals, (La.App.
Twenty-First Judicial District Court v. State ex rel. Guste 563 So. 2d 1185 La. Ct. App. 1st Cir. 1990
13:4521 and 5112; Sales Tax District No. 1 of Parish of Lafourche v. Express Boat Company, Inc., (La.
TWENTY-FIRST JUD. DIST. COURT v. State 563 So. 2d 1185 La. Ct. App. 1st Cir. 1990
13:4521 and 5112; Sales Tax District No. 1 of Parish of Lafourche v. Express Boat Company, Inc., (La.App.
Intracoastal Pipe Serv. v. Assump. Parish Sales and Use Tax Dept. 558 So. 2d 1296 La. Ct. App. 1st Cir. 1990
Sales Tax District No. 1 of the Parish of Lafourche
Cooper Stevedoring Co. v. Secretary Department of Revenue & Taxation 555 So. 2d 32 La. Ct. App. 1st Cir. 1989
Zapata Gulf Marine Operators v. Tax Com'n 554 So. 2d 1253 La. Ct. App. 1st Cir. 1989
Zapata and Gulf cited Sales Tax District No. 1 of the Parish of Lafourche v. Express Boat Company, Inc., as authority for their claims.
Compass Offshore, Inc. v. McNamara 526 So. 2d 425 La. Ct. App. 1st Cir. 1988
1st Cir.1986), aff'd on that issue
CANAL BARGE COMPANY, INC. v. McNamara 511 So. 2d 1196 La. Ct. App. 4th Cir. 1987
1st Cir.1986) and affirmed on that issue by the Louisiana Supreme Court at
McNamara v. DH Holmes Co., Ltd. 505 So. 2d 102 La. Ct. App. 4th Cir. 1987
1st Cir. 1986), affrm'd as amended
Sec., Dept. of Revenue v. Tex. Gas Exploration 506 So. 2d 528 La. Ct. App. 1st Cir. 1987
App. 1st Cir.1986), amended and affirmed