Opinion Number

Dear Mr. Doherty:

You have requested an Opinion from this office concerning the Opelousas General Hospital's ("HOSPITAL") exemption from parish sales and use tax for the purchase of materials and equipment in connection with the HOSPITAL'S current construction project ("PROJECT").

In order to insure tax exempt treatment for the purchase of materials and equipment for the PROJECT, you advise that the HOSPITAL'S contractor has been designated as its purchasing agent for those materials and equipment to be incorporated into the PROJECT. The contractor makes purchases for the PROJECT in the name of…