The exploring and drilling operations beyond the three mile continental limit conducted from floating drilling barges.
Decision See discussion.
The outer limit of the continental shelf is not established with precision, but rather is marked only by a steep drop of the continental mass toward the ocean deeps. In some cases this may occur several hundred miles from shore. It is a matter of settled law that no state has jurisdiction to tax in an area of exclusive federal jurisdiction located within a state. The lack of jurisdiction in a state to tax in areas of exclusive federal jurisdiction applies not only to direct taxes but to indirect taxes as well. In the Buck Act, U.S.C.A., 104-110, Congress did provide the states with jurisdiction to levy certain specified taxes within federal enclaves.