# 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 · March 15, 2016 · 198 So. 3d 108

URL: https://www.frixlaw.com/law-library/cases/9822170

## Case

- **Full name:** 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
- **Court:** Supreme Court of Louisiana
- **Decided:** March 15, 2016
- **Citations:** 198 So. 3d 108; 2016 La. LEXIS 594
- **Precedential status:** Published
- **Opinion:** Concurrence by Weimer
- **Judges:** Weimer, Knoll, Hughes
- **Cited by:** 4 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9822170

## Opinion text

WEIMER, J.,
additionally concurring.
I, Coastal Louisiana, with its myriad waterways, has a history of being a national leader in , shipbuilding. Louisiana shipyards have produced vessels that ply waters worldwide. In an effort to aide the competitive vitality of this industry, the Louisiana Legislature enacted a statute to encourage these mobile vessels to be “built in Louisiana.” See La. R.S. 47:305.1(A). Although the arguments .of the parties focused on the meaning of the word “built,” of equal importance is the fact that this economically significant and massive project was completed “in Louisiana.” I agree with the opinion that the regulation is fully compliant with the letter and spirit of this legislation and is, thus, constitutional.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9822170. Public record. Not legal advice.