Louisiana Court of Appeal September 18, 2015, No. 2015 CA 0013 (Odebrecht Construction, Inc. v. Louisiana Department of Revenue)

lead-opinion

PETTIGREW, J.

lain 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 Engineers (“COE”).