Opinion Number

Dear Mr Shealy:

You have requested our opinion as to whether the Lincoln General Hospital, Inc. ("LGH") is an "agency, board, commission, or instrumentality" of the Lincoln Parish Police Jury, and therefore excluded from the definition of a taxable person liable for state and parish sales and use taxes in accordance with La. R.S. 47:301(8).

Your request must be considered in light of judicial decisions which have determined whether an entity is considered public or private.

In Audubon Park Commission v. Board of Commissioners for the Port of New Orleans, 153 So.2d 574 (La.App. 4th Cir. 1963),…